Important Updates:

  • Fellowship payment issue to international students and scholars are subject successful completion of Glacier individual record, and Glacier forms and document copies submission to Tax, Compliance and Control (TCC). 
    • From the submission date, please allow ten business days for us to be able to review and process your records.

       

  • We are now accepting tax treaty exemption paperwork for the 2025 tax year. International students and scholars have until Friday, December 13, 2024 at 5 pm PT to submit their 2025 tax treaty renewal to TCC.
    • Please submit 2025 tax treaty renewal paperwork through our secure file drop here.
    • Any submissions after the Friday, December 13, 2024 at 5 pm PT deadline will be process in January 2025.

       

  • Limited TCC staff will be available from Monday, December 23, 2024 to Friday, January 3, 2025. Our responses to inquiries and requests will be delay. 

Taxation of Nonresidents

The university is required to follow strict Internal Revenue Service regulations regarding the taxation and reporting of payments made to non-United States citizens.

Tutorials

Glacier Individual Record (general)

A tutorial for completing a general Glacier individual record.

› Glacier for Fellowship Payments

A tutorial for reporting fellowship payments in Glacier.

› Tax Treaty Renewal for 2025

A tutorial for completing a tax treaty renewal for 2025.

In order to comply with the U.S. tax laws, the university must determine the tax residency status of nonresident aliens. The university uses Glacier Online Tax Compliance System to determine the U.S. residency status for tax purposes based on the information provided by the nonresident alien. All nonresident aliens employed by the university are required to use Glacier.

If you wish to update California withholding, please complete the California withholding certificate, DE-4, and submit a case to UCPath (via case management) with the completed form attached. 

Starting August 15, 2023, the Glacier system will now requires a two-factor authentication (2FA). This new feature will provide an extra layer of security. Once Glacier users login with their user name and password, they will receive a separate email message from support@online-tax.net. User will gain access to their Glacier individual record after they click on the link in the email message. 

Resources