Tax Treaty Renewal

See our page "Taxes: Tax Treaty Information for Internationals" for general information.

Some tax treaty forms expire at the end of the calendar year (December 31). In order to claim the treaty exemption for payments dated in 2024, you may need to renew your tax treaty. If you will become a resident for tax purposes in 2024, you may have to sign additional tax treaty forms. 

Log in to Glacier at http://www.online-tax.net

 Click on the GLACIER logo and then enter your UserID and Password. If you don’t remember your User ID or password, select “Forgot Login” and enter the email address associated with your Glacier record. If you still have login problems, email glacier@ucsd.edu with the subject line Glacier access reset. Include your legal name and, if you know it, your employee ID number.

 Glacier requires 2-factor authorization, so after clicking “submit,” you'll get an email from Glacier (support@online-tax.net) with the subject line "GLACIER Verification Link that you requested." Click on one of the links; note that Glacier may open in a new window.

 Select “Complete any forms necessary to renew my Tax Treaty exemption.” If you don't see that option, choose "Create/update/view my Individual Record." Go through each screen, updating as needed. Do NOT change the date you entered the U.S. 

 When you reach the end, print/save the forms Glacier generates and then sign and date them. Digital signatures are acceptable; typed signatures are not. Even if Glacier doesn't instruct you to submit any document copies, we strongly recommend including pdfs of your visa with your picture on it, Form I-94, and your work authorization document (Form I-20 pages 1 & 2, Employment Authorization card (EAD), DS-2019, or I-797), even if you've submitted them all before. Combine the signed forms and the requested document copies into a single pdf and submit it as directed below.

Glacier will generate only the forms you need to claim a tax treaty exemption in 2024. Residency status and income type affect which forms Glacier will generate. Some countries have salary/wage and fellowship treaties, some countries have only one of those, and some countries have no treaties at all.

 Glacier will generate Form 8233 if you will be a nonresident alien for all or part of 2024 and are eligible to claim a tax treaty exemption on income classified as salary/wages. It is valid for one calendar year only; all Forms 8233 expire on December 31. 

Glacier will generate Form W-9 if you receive salary/wage payments and will be a "resident for tax purposes" for all or part of 2024. It requires the signature of a U.S. person. When you become a resident for tax purposes, you will be considered a U.S. person. Form W-9 https://www.irs.gov/pub/irs-pdf/fw9.pdf  

Glacier will generate Form W-8BEN for nonresident aliens who are eligible to claim a tax treaty exemption on income classified as fellowship (often referred to as stipend.) U.S. tax laws do not require withholding from fellowship payments to citizens and resident aliens.  This doesn't mean the payment isn't taxable. See the tax law at the IRS page Topic No. 421 Scholarships, Fellowship Grants, and Other Grants https://www.irs.gov/taxtopics/tc421. Also, see the UCSD Office of Postdoctoral Scholar Affairs page "Taxability of Salary & Benefits or the Graduate Division's page “Tax Information.”

Sign the form per the instructions for Form W-9: "For federal tax purposes, you are considered a U.S. person if you are an individual who is a U.S. citizen or U.S. resident alien."

DEADLINE: November 30, 2023 if you want the treaty to affect your first 2024 payments.

 Treaty renewal materials received after the deadline will be processed in the order received, but may not be in time to affect your first 2024 payments.

To access GLACIER:

 Click on the following web link: http://www.online-tax.net.

 Click on the Glacier logo to enter the website.

At the login screen, enter the UserID and Password you selected at the time you first accessed your UCSD Glacier record. If you can’t remember them, click on "Forgot Login" and enter the email address associated with your Glacier record. Glacier uses two-factor identification, so you'll get an email from Glacier (support@online-tax.net) with a link to access the program.

If you still can't log on, email the UCSD Glacier & Taxation Team using the subject with "reset Glacier access." Write your full legal name and, if you know it, your UCPath ID number.

Some payments for December are made in January of the following year. Federal tax will be withheld from those payments unless you submit your tax treaty renewal documents by November 30.

Monthly wages earned in December 2023 will be paid January 2, 2024.

Biweekly wages earned on or after December 10, 2023 will be paid on January 3, 2024.

If you will not receive 2024 payments or benefits from UCSD, email the Glacier & Taxation team so that we can terminate your record.

You may be treaty-eligible, but if there is any doubt about whether you qualify for a treaty or not, UCSD will not facilitate it at the time of payment. You can claim it on your U.S. federal tax return. If the IRS grants the treaty, they will refund the tax covered by the treaty. The IRS page Claiming Tax Treaty Benefits includes instructions for claiming the treaty on your tax return.  https://www.irs.gov/individuals/international-taxpayers/claiming-tax-treaty-benefits.

There are several reasons that Glacier may not offer a treaty to which you believe you are entitled.

 Other reasons that Glacier may not offer a treaty:

You haven't entered your SSN in Glacier.

Your country doesn't have a tax treaty for the type of payments you're getting from UCSD.

The treaty time limit has passed

Some treaties include a clause limiting the length of stay in the U.S. For example, the treaties for wage payments to teachers and researchers from India or the UK are limited to those who will stay two years or less. If the individual stays in the U.S. even one day beyond the limit, the tax exemption is lost for the entire visit. Therefore, if a teacher/researcher from India indicates in Glacier that he plans to stay for three years, Glacier will not offer the treaty.

Some treaties contain a back-to-back clause, so if you've indicated that you previously claimed the treaty for one type of income, you can't claim it for another type the next year.

Some treaties are only available to those whose income in the calendar year will be less than a certain amount. If you indicate in your Glacier record that you expect to receive income greater than the income limit, the system will not offer a treaty exemption.

Your countries of citizenship, tax residence, and permanent residence are not identical. You may be eligible for a tax treaty exemption, but UCSD will not grant it at the time of payment. You will be able to claim it on your 2024 U.S. federal tax return.

You’ve reached the time limit of the treaty.

You indicated in Glacier that your immigration status will expire in 2023.

You indicated in Glacier that you plan to leave the U.S. in 2023.

Tax treaties are not the same as a tax return. Should you have any questions about tax returns, please consult a professional accountant.

U.S. Federal Law regarding tax treaties:

• IRS page Tax Treaties https://www.irs.gov/individuals/international-taxpayers/tax-treaties
• IRS Publication 901, U.S. Tax Treaties https://www.irs.gov/forms-pubs/about-publication-901
• IRS Tax Treaty Tables https://www.irs.gov/pub/irs-utl/tax-treaty-table-2.pdf
• United States Income Tax Treaties - A to Z https://www.irs.gov/businesses/international-businesses/united-states-income-tax-treaties-a-to-z

UC San Diego Blink pages

• Taxes: Tax Treaty Information for Foreign Visitors.