Tax FAQ for International Visitors

U.S. citizens and residents for tax purposes are subject to FICA withholding. FICA can be different combinations of withholding. Examine your earnings statement to find out what has been withheld from your payments. See https://support.ucsd.edu/path?id=kb_article_view&sysparm_article=KB0032906

Possible FICA withholdings include:

• DCP Safe Harbor retirement from those who are residents for tax purposes and are not enrolled in six or more units or at UC San Diego.
• University of California Retirement Plan (UCRP)
• OASDI (Social Security)
• Medicare

For more information about FICA as it applies to students at UC San Diego, see the UC San Diego Grad Division's page Student FICA, Defined Contribution Plan (DCP), and Medicare.

U.S. tax law limits most nonresident aliens to claiming a marital status of single with one withholding allowance for federal tax purposes (Form W-4) even if they're married and/or have children. 

See "Withholding on Wages" on page 39 of IRS Publication 519, U.S. Tax Guide for Aliens.

Yes! Please email Glacier@ucsd.edu three weeks prior to separating from UCSD in case tax adjustments are necessary.

We suggest you do the following before separating from UC San Diego:

• Choose online delivery of Form 1042-S through Glacier.
• Enter an address in Glacier at which we can contact you or mail you materials in the future, should that be necessary.
  • You may delete your U.S. address if you will not be living in the U.S. 
  • If you will be receiving Form 1042-S, you will be able to access your Glacier record to correct contact information through December 31.
• Enter a personal email address in Glacier.
  • Notices about Form 1042-S and Glacier Tax Prep (GTP) will be sent to the email address in your Glacier record.
• If you received salary/wage payments in this calendar year, UC San Diego must Form W-2 to you no later than January 31 of the following year.
  
  • Choose online delivery of your W-2 through At Your Service Online (AYSO) (Taxes - W2 Statements)
  • Enter a personal email address in the contact information screen in At Your Service Online (AYSO) (see At Your Service: How to Update Your Contact Information). If you know it, also enter your new mailing address.
• If you have a Glacier record, email glacier@ucsd.edu so that we can terminate it.
• • Terminating your record will have no effect on your eligibility to receive payments from UC San Diego or your ability to get Form 1042-S (if applicable) through Glacier. It only stops automatic reminder emails about updating your Glacier record.
• If your address changes after leaving UC San Diego, email your new address to glacier@ucsd.edu. Include your full name and the department you worked in. 

Note that these suggestions are only related to Glacier and tax matters. There may be other systems that need to be updated. Check with your department.

The Glacier Online Nonresident Alien Tax Compliance System (Glacier) allows UC San Diego to collect tax related information from international visitors so that payments and/or benefits will be correctly taxed.

Glacier helps UC San Diego determine residency status for tax purposes, tax treaty eligibility, and allows online distribution of "Form 1042-S Foreign Person's U.S. Source Income Subject to Withholding."

Steps:

1. Department notifies Payroll of a new international student or scholar payee via the Glacier Record Request Form for PPS Payments.
2. Payroll (glacier@ucsd.edu) sends international visitor an explanatory email.
3. Glacier (support@online-tax.net) sends login instructions
4. International visitor answers the Glacier screens, prints and signs the forms generated by Glacier, submits the signed forms with certain document copies to the Glacier Administrators in the UCSD Payroll Division
5. Payroll updates the payroll system and makes tax adjustments
6. Payroll distributes Forms 1042-S through Glacier as necessary

A U.S. federal tax return preparation system for nonresident aliens students, scholars, and fellowship recipients who received payment and/or benefits from UCSD in the previous calendar year.

Eligible visitors will receive an email from Glacier (support@online-tax.net) between January 31 and March 15 announcing the availability of GTP. 

See the UCSD International Faculty & Scholars Office's Tax Resources page for more information applicable to students and scholars alike. IRS Publication 519 "U.S. Tax Guide for Aliens" also includes information about filing tax returns.

Yes.

Each institution has a separate Glacier database. UC San Diego cannot access your Glacier record in another institution's database or transfer it to our own database. You must complete a Glacier record in UC San Diego's Glacier system.

The Glacier website is https://www online-tax.net/

• If you've never logged in to your UCSD Glacier record:
  • Find your original Glacier access email from support@online-tax.net, with the subject line "Payments from the University of California San Diego." It contains a link to the Glacier log-in page, a temporary user ID and password.
• To recover your login or password:
  1. Go to the Glacier Login page: https://www online-tax.netglogin.asp. 
  2. Click "forgot login."
  3. Enter the email address associated with your Glacier record.
  4. You will then get an email from Glacier Support (support@online-tax.net) containing login information.
• If you are still unable to access your Glacier record, email glacier@ucsd.edu.

You do not need a U.S.-issued social security number (SSN) or individual taxpayer identification number (ITIN) to complete your Glacier record. On the screen asking you for your U.S. tax ID number, you'll find four other choices:

• I do NOT have a U.S.-issued SSN or ITIN; I would like to apply for an SSN
• I have applied for an SSN, and I have not yet received the number

• I do NOT have a U.S.-issued SSN or ITIN; I would like to apply for an ITIN
• I have applied for an ITIN, and I have not yet received the number

Review the email from a UCSD Glacier Administrator (Desiree Hennon, Angeline Gabriel, or Anne Winterton) with the subject line "Glacier & Taxes at UCSD." It explains what to choose on the "relationship" screen and what to choose on the "income type" screen in Glacier.

If you still have questions, email glacier@ucsd.edu for help.

Do not use a camera to create the "required document copies." Cameras produce images with gray backgrounds. While they are legible on paper or on a screen, they may not be legible after scanning into your payroll record. Glacier submissions containing illegible document copies, or copies with gray backgrounds will be rejected and you will be asked to resubmit all of your forms and copies. 

Because these copies are required by the UC San Diego Glacier Administrators, you may use your department's copiers/ scanners to make clear black and white images. The library also has equipment available.

First, check your Glacier materials for these common errors so that they won't be rejected.

• Glacier will generate digitally signed forms for you. When you reach the View and Print Forms page in Glacier, click the Preview Forms button. IMPORTANT: Open the pdf Glacier generates and review your Glacier forms, and then close it. On the Glacier screen, click “Certify & Sign Forms.” Glacier will then generate signed forms. If the forms generated have preview copy stamped across them you didn't follow the instructions. 
• Make the required document copies listed in the bottom right section of the Glacier Tax Summary Report. Make sure all forms and document copies are actual size and have a white background. Photos often have a gray background that prevents a clear scan) and black print.
• Be sure the immigration status expiration date on your Glacier Tax Summary Report matches the date on your I-20, DS-2019, I-797, or Employment Authorization Card (EAD). You'll find these instructions in red on the Glacier screen Time Spent in the U.S. 
• NEW INSTRUCTIONS as of 8/8/24: If you're using Google Drive to submit the your Glacier materials, submit the forms generated by Glacier in one pdf, and the required document copies into another pdf.  

HOW TO SUBMIT YOUR GLACIER MATERIALS:

If you don't have an @ucsd.edu or email address then contact Heather Bradley (hrutkowski@ucsd.edu) for further instructions on how to submit forms.

Recommended: Use UCSD Google Drive - more information at UCSD’s page Google Drive https://blink.ucsd.edu/technology/file-sharing/Google/drive.html#Creating-and-Sharing-Documents:)  Google drive will not work for those with @health@ucsd.edu email addresses.

1. Go to drive.Google.com and login to your UCSD account using your Single Sign On (SSO) credentials.
2. Right click anywhere on the screen and select “File Upload”
3. Select the pdf to upload and then click “Open.”
4. Once uploaded, select and share the file (click on the icon that shows a person followed by a plus sign to share files)
5. Type in glacier@ucsd.edu
6. It will come up as unknown unknown because it's a shared drive, not a single person. 
7. Click "Send." Note: Anything uploaded to the Glacier Google drive from a non-UCSD.edu account may be deleted automatically. 

Other options (UCSD Health employees (@health.ucsd.edu) cannot submit documents via Google drive. Use one of the methods below:)

1. Free Intracampus mail. Your department can provide you with an envelope and tell you where to put it for pickup. No postage is required. Address it to ICA, Mail Code 0953.
2. United States Postal Service (USPS), which requires that you pay postage. Mail to UCSD ICA, 9500 Gilman Dr. #0953, La Jolla, CA 92093-0953.
3. Drop off at the HR office in Suite 230 of Torrey Pines Center South, 10280 N. Torrey Pines Rd, La Jolla, CA 92037 between 8 and 4, M-F. The building is red brick and is located just north of the Sanford Institute.  When you enter the building from the above-ground parking lot, you’re already on the 2nd floor. When you enter the courtyard, it’s the only office with a glass double door entrance. The HR staff cannot answer Glacier or tax questions. It’s just a drop off point for Glacier materials.

Yes.

Maybe. Glacier paperwork submitted to the UC San Diego Payroll office does not take the place of tax returns. To find out if you need to file a tax returns, search for "do I need to file" on the websites of both the federal and California State tax authorities.

Filing income tax returns is a personal responsibility. UC San Diego employees cannot complete your tax return forms or offer tax return advice.

For tax purposes, any visits to the U.S. that are not separated by a full calendar year are considered one visit. 

Example: If

• • You entered the U.S. on F1 status on September 1, 2015 to attend  another university, and stayed through January 2016.
  • You left the U.S. on February 1, 2016 to return to your home country.
  • You reentered the U.S. on December 15, 2016 on J1 research scholar status at UCSD

Then your Glacier entries should be:

Current Immigration Status: J1 Research Scholar

Original or anticipated date of entry to the U.S.: Sept. 1, 2015

Date permission to stay in the U.S. expires: [program end date on Form DS-2019]

Date you plan to exit the U.S.: whenever it is that you plan to leave the U.S. If you intend to work at UCSD for 5 years and then work somewhere else for 6 years, enter a date 11 years from now.

Enter your U.S. tax identification number into your Glacier record and continue through to the end of the record. Print the forms Glacier generates and sign them. Use a copier or scanner to make a pdf of the signed forms, and then email the PDF from your ucsd.edu email address to the UCSD Glacier & Taxation Team. If you previously sent the "required document copies" and nothing has changed, you don't need to send them again.

Take your social security card or your ITIN assignment notice to your department and ask them to enter it in the payroll system. You may also need to provide the number to the UCSD Registrar's Office.

Maybe. If UC San Diego is providing health insurance or reimbursing you for health insurance premiums, you need to complete a Glacier record. The value of these benefits may be imputed to you as taxable fellowship income.

If you're in the U.S. long enough, you will become a "resident for tax purposes" and be taxed just like a U.S. citizen. "Residency for federal tax purposes" is a tax term only, and has no effect on your citizenship or immigration status. It affects your tax withholding and U.S. tax returns, but does not affect your immigration status. See IRS Publication 519 "U.S. Tax Guide for Aliens" and our page "Taxes: Residency for Tax Purposes" for more information.

This is normal. Residency status is retroactive to the first day of the year.

As an example, your Glacier Tax Summary Report (TSR) could show:

If your TSR shows the information above, you will be taxed as a resident for tax purposes for all of 2018.

If you decide to leave the U.S. before your residency status change date, email the UCSD Glacier & Taxation Team three weeks prior to leaving the University so that we have time to adjust your taxation if necessary. If you leave the U.S. before the residency status change date, and do not return to the U.S. that year, you will be a nonresident for tax purposes in that year.

If you are a nonresident for federal tax purposes you:

• Must file tax return forms with NR in the title (1040NR or 1040NREZ). 
• May use the Glacier Tax Prep (GTP) system to complete your U.S. federal tax returns if you received wage/salary or fellowship payments from UC San Diego
• Can't file your returns electronically. You must mail them.

If you are a resident for federal tax purposes you:

• Must file the same tax return forms that citizens file. They will not have NR in the title.
• Can't use Glacier Tax Prep (GTP).
• Can file your tax returns electronically.

Residency for California state tax purposes is calculated differently than residency for state tax purposes. More information is available from the California State tax authority (Franchise Tax Board (FTB)).

IRS Publication 519 explains the IRS Substantial Presence Test (SPT), which is used to determine residency for tax purposes. It's available in pdf and HTML formats. Our page "Taxes: Residency for Tax Purposes" might be helpful.

If you are a nonresident for tax purposes, your wages will not be subject to FICA tax withholding if you are on F or J immigration status. FICA can include the University of California Retirement Plan (UCRP), the Defined Contribution Plan (DCP Safe Harbor retirement), Medicare, and/or OASDI (social security)

Fellowship payments will be subject to 14% U.S. federal tax withholding and reported on Form 1042-S. 

Your residency status has no effect on California State income tax withholding, medical insurance premiums, agency fees, or union dues. You will need to evaluate your residency for California state purposes before you file your California State tax return. Because there is no difference in how state tax is withheld from residents and nonresidents, UCSD does not evaluate your residency for state tax purposes.

For more information, see IRS Publication 519 "U.S. Tax Guide for Aliens" and our page "Taxes: Residency for Tax Purposes"

Your wage/ salary payments will be subject to FICA withholding.

UC San Diego is not required to withhold federal tax from fellowship payments to residents for tax purposes or citizens (see next question), but that doesn't mean they're not taxable. Quarterly payment may be required. See IRS Publication 519 "U.S. Tax Guide for Aliens" and our page Taxes: Residency for Tax Purposes. 

It is your responsibility to report and pay the tax on your fellowship payments.

You may be required to make quarterly tax payments to the

• U.S. federal tax authority (Internal Revenue Service (IRS)) 
• California State tax authority (Franchise Tax Board (FTB))

The IRS Substantial Presence Test (SPT) must be applied each year. The SPT considers the current year as well as the past six years. Changes within that window can influence your residency for tax purposes.

The SPT is explained in detail in IRS Publication 519 "U.S. Tax Guide for Aliens" (PDF). There are two parts to the SPT:

• The first part of the SPT states that if you do not have 31 countable days in the current calendar year, you are a nonresident for tax purposes. When you are an exempt individual, you do not count your days of presence. 
• The second part of the SPT for J-1 non-students is complicated and counterintuitive:
  • The key phrase is found in the 3rd column of page 5: "You will not be an exempt individual as a teacher or trainee in the current calendar year if you were exempt as a teacher, trainee, or student for any part of 2 of the 6 preceding calendar years." (Exempt individual means exempt from the SPT, not exempt from tax.) 
  • What's hard to grasp is the converse: You will be an exempt individual in the current calendar year if you were not an exempt individual in 2 of the 6 preceding calendar years. When you are an exempt individual, your days of presence do not count toward the SPT and you may fail the first part of the SPT, which states that you will be a nonresident alien if you have fewer than 31 days in the current calendar year.

Income tax treaties are agreements between the United States and certain foreign countries that allow their residents a reduced rate or exemption from U.S. federal income tax. Treaty benefits vary according to the country of residence and type of income.

Tax treaties offer exemption from federal income tax only. They do not affect the following

• California State tax
• Labor union dues
• Medical premium payments
• UC Retirement Program (UCRP)
• DCP Safe Harbor
• OASDI (Social Security)
• Medicare

Tax returns are due on April 15 of the following calendar year. For more information about tax returns, see the "Filing Information" section of IRS Publication 519 "U.S. Tax Guide for Aliens."

Note that filing tax returns is a personal responsibility. The information provided on this page is for general guidance only.

Complete a record in UCSD's Glacier Nonresident Alien Tax Compliance System (Glacier) database. If you’re eligible for a treaty at the time of payment, Glacier will offer it to you. Note that even if you’re eligible, Glacier won’t offer a treaty until you enter your Individual Taxpayer Identification Number (ITIN) or U.S. Social Security number (SSN). Print the forms Glacier generates, sign them, and then create a pdf of the signed forms and the required document copies listed in the bottom right section of the Glacier Tax Summary Report.

Submit all signed Glacier-generated forms and required document copies per the answer to B8 on our page Tax FAQ for International Visitors https://blink.ucsd.edu/finance/payroll/foreign/visitors/faq.html

UC San Diego remits tax withheld from payments to the U.S. federal government immediately, so we are not able to refund it when you claim a treaty. 

If you're a nonresident alien in 2023, UCSD offers free access to Glacier Tax Prep (GTP), a federal tax return preparation system for nonresident aliens associated with UCSD in the previous calendar year. GTP will guide you through the process of claiming the tax treaty on your tax return, and getting a refund from the federal government.

Those who were resident aliens in 2023 can also claim a tax treaty exemption on their federal tax returns. Instructions are in the "Exemption on the Payee's Tax Return" section of the IRS page "Claiming Tax Treaty Benefits." Copy this text into browser: https://www.irs.gov/individuals/international-taxpayers/claiming-tax-treaty-benefits.

Tax returns are due on April 15 of the following calendar year. For more information about tax returns, see the "Filing Information" section of IRS Publication 519 "U.S. Tax Guide for Aliens."

Note that filing tax returns is a personal responsibility. The information provided on this page is for general guidance only.

• You haven’t submitted the Glacier-generated forms and required document copies to the UCSD Glacier & Taxation Team in the Payroll Division.
• The Team didn't have time to process your Glacier & treaty documents before the payroll compute, which is 10-14 days before the pay date. 
  • Please allow five business days for the Team to review your Glacier materials and update the payroll system. Between October 1 and February 15, allow ten days.
  • When renewing your treaty for the following calendar year, Glacier treaty forms received on or before November 30 will be facilitated in time for the first payment in the new calendar year. Treaties received after a deadline will be processed in the order received, but may not take effect until the.
• The Glacier materials you submitted were missing signatures, forms, or the required document copies. You’ll receive an email from the Team (glacier@ucsd.edu) explaining the problem and what action to take.

• Your tax treaty eligibility has ended. Your Glacier Tax Summary Report will show your dates of eligibility.
• You are getting a different type of payment. For example, treaties claimed for fellowship income do not apply to wage/salary income. Go through your Glacier record to make sure it contains all of your income types and payment relationships with UC San Diego. Glacier will evaluate your eligibility for tax treaties for each type of income, and generate the forms to mail to UC San Diego to claim the treaty.
• Your treaty needs to be renewed. Form 8233, the form used to claim tax treaties for wage income, expires on December 31. The new year’s payments will be subject to federal tax withholding until/unless you claim the treaty for that year. Those with complete Glacier records will get an email from Glacier (support@online-tax.net) in November when it's time to claim the treaty for the following year by going through Glacier and submitting new forms. See the UC San Diego page Tax Treaty Renewal for more information.

Look for a “hold” on at the upper right corner of the Glacier-generated Tax Summary Report. Common problems are listed as holds. Each "HOLD" indicates that you are potentially eligible for a tax treaty exemption, but there is an unresolved issue:

• HOLD 1: Missing U.S..-issued social security number (SSN) or individual taxpayer identification number (ITIN) in Glacier. Glacier won’t evaluate your tax treaty eligibility until you enter your U.S. Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN) in your Glacier record and go through all of the screens.
• HOLD 2: Your countries of permanent residence, tax residence, and citizenship are not the same.UC San Diego will not facilitate a tax treaty exemption at the time of payment because we do not know (nor are we required to know) the residency laws of other countries. You can claim the treaty on your U.S.. federal tax return. If the U.S.. government grants the treaty, they’ll refund any excess tax withheld.
• HOLD 3: Your immigration status changed after your date of entry to the U.S., or you have a prior visit that may limit the treaty exemption. UC San Diego will not facilitate the tax treaty exemption at the time of payment for those with a HOLD 3 on their records, as we cannot be sure you qualify. You can claim the treaty on your U.S.. federal tax return. If the U.S.. government grants the treaty, they’ll refund any excess tax withheld.
• HOLD 4: Your immigration status is not sponsored by UC San Diego.UC San Diego may override the Hold 4 in certain cases. Email glacier@ucsd.edu to request a treaty review of your Glacier materials if your Tax Summary Report shows Hold 4.

If there is no HOLD on your record and you think you qualify for a tax treaty exemption, email glacier@ucsd.edu.

Yes. Glacier generates only the signature page of "Form W-9 Request for Taxpayer Identification Number and Certification." Page 2 of the form defines a U.S. person as “an individual who is a U.S. citizen or U.S. resident alien."

Go through your Glacier record, decline the treaty, print the forms Glacier generates, sign them, and then create a pdf of the signed forms and the required document copies listed in the bottom right section of the Glacier Tax Summary Report. Email the pdf to glacier@ucsd.edu from your ucsd.edu email address.

Your forms will be processed as soon as possible, but they may not be processed in time to affect your first payment(s) of the New Year.

You will still be able to claim the tax treaty exemption on your U.S. federal tax return for the year in question, and get refund of over-withheld tax from the government a few months later. 

No. Unfortunately, the UC San Diego Payroll Division does not have the time to email each person when their forms are received or reviewed.

"Form 1042-S Foreign Person's U.S. Source Income Subject to Withholding" reports certain types of payments and federal tax withholding in the previous calendar year. California tax withholding will never be reported on Form 1042-S.

Form 1042-S reports

• Wage/salary income exempt from federal tax withholding because of a tax treaty
• Fellowship income paid to nonresident aliens
• Other non-wage income paid to nonresident aliens: fellowship, royalty, honorarium, and performance fees, as well as payments to independent contractors.

Forms 1042-S will be distributed between January 15 and March 31. Each 1042-S is 3 pages: one for you, one for your federal tax return, and one for your California State tax return. You may get more than one 1042-S from UCSD, but they will all be issued together in one pdf from Glacier or in one envelope in the mail.

If Box 1 shows 18, 19, or 20, it reports wage income exempt from federal tax due to a tax treaty. UCSD must report all tax exempt wages on Form 1042-S to residents and nonresidents alike. Taxable wages (if you had any) are reported on Form W-2. Box 2 of the 1042-S plus box 1 of the W-2 will equal box 16 of the W-2.

If Box 1 shows 16 and box 7 reports zero, it reports fellowship income paid to a nonresident alien that was exempt from U.S. federal tax due to a tax treaty.

If Box 1 shows 16, and box 7 is greater than zero, it reports fellowship income that was subject to federal tax withholding.

If Box 1 shows a number other than 16, 18, 19, or 20, submit a case through ASK.

Email the UCSD Glacier & Taxation Team IMMEDIATELY! Mark the message with high importance.

It's OK if the address on your Form 1042-S is wrong. UCSD can't change it. 

When you file your tax returns, you will enter your current contact information on the tax return forms. The tax authorities will use the address on those forms if they need to contact you.

If you were a nonresident alien for tax purposes in the previous year, include the 1042-S with your U.S. federal tax return. You may also need to attach a copy to your California State tax return.

Those who were residents for federal tax purposes for all or part of 2017 may be subject to different rules. IRS Publication 519 "U.S. Tax Guide for Aliens" (PDF) explains tax law as it applies to foreign visitors.

The UCSD International Faculty and Scholar Office's "Tax Resources" page is an excellent resource for both students & scholars. It includes general information about tax returns, and the schedule for the Spring Tax Workshops.

You will get Form 1042-S from UCSD if you:

• Claimed a tax treaty that exempted you from federal tax withholding on wage/salary payments from UC San Diego dated in the previous calendar year. This applies to residents and nonresidents.
• Were a nonresident for tax purposes who received fellowship, benefits imputed as fellowship income, royalty, honorarium, performance, or other non-wage payments dated in the previous year.
  • If part of your fellowship was tax-exempt due to a treaty, and part was not, you'll get two Forms 1042-S showing income code 16.

Note: Not every foreign visitor will get a Form 1042-S.

You will only get Form 1042-S under two conditions:

• You claimed a tax treaty that exempted you from federal tax withholding on wage/ salary payments from UC San Diego dated in the previous calendar year.
• You were you a nonresident for tax purposes who received fellowship, royalty, honorarium, performance, or other non-wage payments from UC San Diego dated in the previous year. 

Examples of individuals who will not get Form 1042-S:

• The only income you received from UC San Diego in the previous year was classified as wages, and you did not claim a tax treaty exemption. All of your wage income will be reported on "Form W-2 Wage and Tax Statement." See Taxes - W2 Statements on the UCPath website to find out how to get your W-2.
• You were a resident for tax purposes who received fellowship income from UC San Diego in the previous year. It is your responsibility to report the income on your tax returns and pay the associated tax. The tax information section of the UC San Diego Office of Postdoctoral and Visiting Scholar Affairs' Benefits and Services page outlines the taxability of payments, as does the UC San Diego Office of Graduate Studies "Graduate Student Tax Information" page.

Annual tax reporting forms, such as Forms 1042-S and W-2, only report income paid in the previous calendar year. When it was earned doesn't matter.

For example, monthly-paid employees will receive payment for work done in December in the New Year. Payments dated in the New Year are not included in the previous year's tax reporting forms. 

Only wage income exempt from U.S. federal tax withholding due to a tax treaty is reported on Form 1042-S. 

Wage income subject to federal tax withholding is reported on Form W-2. See "Taxes: How to Get a UC San Diego W-2 Statement" to learn how to get a copy of your Form W-2.

You may get more than one 1042-S if:

• You have received more than one type of payment. Different types of income are reported on different Forms 1042-S. For example, wage income exempt from federal tax will be reported on one Form 1042-S, fellowship income paid to a nonresident alien will be reported on a second Form 1042-S.
• We have withheld federal tax from some of your fellowship payments, but not from others. One 1042-S will report the fellowship payments subject to federal tax withholding. Another 1042-S will report fellowship payments that were exempt from federal tax. 

The UCSD International Faculty and Scholar Office's "Tax Resources" page is an excellent resource for both students & scholars. It includes general information about tax returns, and the schedule for the Spring Tax Workshops.

Email the UCSD Glacier & Taxation Team.

UC San Diego does not report California tax withholding on Form 1042-S. UC San Diego is not required to withhold California state tax from fellowship payments.

California tax withheld from wage payments will be reported on Form W-2. Questions about California tax withheld from other types of payments should be directed to the UC San Diego Disbursements Division.

The UCSD International Faculty and Scholar Office's "Tax Resources" page is an excellent resource for both students & scholars. It includes general information about tax returns, and the schedule for the Spring Tax Workshops.

UC San Diego does not report California tax withholding on Form 1042-S. UC San Diego is not required to withhold California state tax from fellowship payments.

California tax withheld from wage payments will be reported on Form W-2. Questions about California tax withheld from other types of payments should be directed to the UC San Diego Disbursements Division.

The UCSD International Faculty and Scholar Office's "Tax Resources" page is an excellent resource for both students & scholars. It includes general information about tax returns, and the schedule for the Spring Tax Workshops.

Tax returns are due on April 15 of the following calendar year. For more information about tax returns, see the "Filing Information" section of IRS Publication 519 "U.S. Tax Guide for Aliens."

Note that filing tax returns is a personal responsibility. The information provided on this page is for general guidance only.

A tax return is a reconciliation between the tax you've paid (via withholding or quarterly tax payments to the tax authorities) and the amount of your actual tax obligation for the previous calendar year. If you've paid too much tax, you'll get a refund of the extra. If you didn't pay enough tax, you'll owe tax.

See the UCSD International Faculty and Scholar Office's Tax Resources page for more information. It includes general information about tax returns, and will show the dates of the annual tax return workshops.

All federal tax law and forms can be found at the official website of the U.S. federal tax authority, the Internal Revenue Service (IRS).  All California state tax law and forms can be found at the official website of the California Franchise Tax Board (FTB), which is the California state tax authority.

Glacier Tax Prep (GTP) is a free federal tax return preparation system for those who were nonresident aliens associated with UC San Diego in the previous calendar year. GTP will help nonresident aliens complete their U.S. federal tax return and claim any tax treaty exemptions to which they are entitled. 

Nonresident aliens who had complete Glacier records at the end of the previous calendar year will get an email about GTP from Glacier (support@online-tax.net) in March of the following year giving instructions for accessing GTP through Glacier. 

For more information about GTP, including how those without a Glacier record can get access to it, see the UCSD International Faculty & Scholar Office's Tax Resource page. 

No. UC San Diego and the other 8 UC campuses use the Glacier Online Nonresident Alien Tax Compliance System (Glacier) to gather tax-related information from foreign visitors so that the University can properly tax and report your payments.

• All nonresident international visitors present in the U.S. during any part of 2016 must complete and submit some type of tax document, even if they had no U.S.-sourced income in 2016.
• Filings should reflect U.S.-based income paid (payment dates) between January 1, 2017 and December 31, 2017. Do not consider income from any time outside these dates. At UCSD, monthly-paid employees received wages earned in December 2017 on January 2, 2018, so that payment is considered 2018 income. If you are filing as a nonresident alien, do not consider income from sources outside the U.S.
• Remember that filing tax returns means doing three different things:
  • Informing the U.S., state, and local governments of how much income you earned for the tax year
  • Based on your reported income, calculating how much tax you owe
  • Determining how much money should be refunded (or how much you still owe)

California state tax return: See the California Franchise Tax Board's page "Do I Need to File?" Note that the residency rules for the State of California are different from the federal rules.

No. Filing tax returns is a personal responsibility. Following the tax laws of the United States is one of the conditions of entering the U.S. Additionally, UCSD employees are not trained tax return experts, and are not qualified or permitted by UCSD policy to offer tax return help.

Do not send them to UCSD. 

See the instructions for the tax return form you completed for mailing instructions.

• All U.S. federal tax law, forms, and instructions can be found at the Internal Revenue Service (IRS) website.
• All California tax law, forms, and instructions can be found at the California Franchise Tax Board website.

See the Tax Resources page of the UCSD International Faculty and Scholar Office. It contains information for students and scholars, including 

• Tax return definition
• Tax Workshops at the International Center
• Glacier Tax Prep (GTP) is a federal tax return preparation system for nonresident aliens. The UCSD International Center, Grad Division, and Payroll Division purchase GTP licenses so that nonresident aliens associated with UCSD. 
• Tax forms you may need
• Glossary of U.S. tax terms
• FAQ

If you were a resident for tax purposes in the calendar year in question, you can use any tax return preparation service made available to citizens.

If you were a nonresident alien for tax purposes, be very careful. Many services designed for citizens or residents were not designed for nonresidents. We suggest using Glacier Tax Prep (GTP), which is offered free of charge to those nonresident aliens associated with UCSD.

Filing tax returns is a personal responsibility. Here are some helpful links:

• Federal tax law and forms
• California state tax law and forms
• "Filing Information" section of "IRS Publication 519 “U.S. Tax Guide for Aliens.”
• IRS Publication 505 “Tax Withholding and Estimated Tax” will help you determine whether you need to make quarterly federal tax payments
• "How do I figure my estimated tax payments?" will help you determine whether you need to make quarterly California State tax payments
• If you’re a student, see the UCSD International Students & Programs Office’s (ISPO) “Tax Guidance for International Students.”
• If you're a graduate student, see the link above and the UCSD Grad Division's page "Tax Information."
• If you're a teacher, researcher, or faculty, see the UCSD International Faculty & Scholar Office (IFSO) page "Tax Resources."
• If you’re a postdoctoral, see the UCSD Office of Postdoctoral & Visiting Scholar Affairs page “Taxability of Salary & Benefits” as well as the UCSD International Faculty & Scholar Office (IFSO) page "Tax Resources."