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Foreign Individuals Guide to GLACIER Version 1.1, 8/20/09 Slide 2 Contents GLACIER features and benefits Who requires a GLACIER tax record? Payments that require a GLACIER tax record Why is a GLACIER record required? Initial GLACIER Information Form instructions Initial GLACIER Information Form GLACIER Procedures Sample GLACIER e-mail notification GLACIER screens Slide 3 GLACIER Features & Benefits GLACIER is a secure, web based non-resident alien tax compliance system GLACIER is available 24 hours a day from any computer that has internet access GLACIER helps determine your Tax residency Withholding rates Income tax treaty eligibility Slide 4 Who requires a GLACIER tax record? GLACIER Record Required No GLACIER Record Foreign Visitors with A, E, F, H, J, K, L, O, P, TN, or V visa Pending U.S. Permanent Resident Pending Refugee or Asylum status U.S. Citizen or National U.S. Permanent Resident Refugees or Asylum status A nonresident alien working out of the U.S Slide 5 Payments Types Requiring a GLACIER Tax Record Salary / Wages / Bonus Appointment Without Salary Scholarship or Fellowship (Non-Service) Taxable Post Doc Benefits Honoraria or Guest Speaker Fee Consulting Fee Performance Fee Royalties copyright & industrial Prize or Award Slide 6 Why is a GLACIER Record Required? U.S. tax laws require that U.C. San Diego collect information from non-U.S. citizens to determine their tax status. GLACIER helps foreign individuals and UCSD to collect, store, and print the forms required by law. Slide 7 GLACIER Procedure Your department will complete the GLACIER Information Form, give you a copy, and fax/email a copy to the GLACIER Administrators in the Payroll Office. A GLACIER Administrator will set up your GLACIER record. Youll then receive an email from support@online-tax.net with your GLACIER UserID and Password, as well as instructions for logging in to GLACIER. This email is not SPAM. Please look for it in your email. Log into GLACIER with the password and user ID given to you. You will be prompted to change your logon information at that time. Complete the GLACIER tax record. You will need your GLACIER Information Form and your U.S. entry documentation. Print sign, date, and submit the required tax forms and supporting documents to the Payroll office via FAX, or mail. You may also deliver it to the Payroll office. If you situation changes in any way, such as a new appointment, a new visa, a new address, etc., please update your GLACIER record immediately. Slide 8 GLACIER Information Form Slide 9 Initial GLACIER Email This email contains your GLACIER UserID and password. It is from support@online- tax.net, not a UCSD.edu email address. It is not spam. support@online- tax.net Use this UserID and password to enter the GLACIER website. Slide 10 Note: The GLACIER screens are produced in direct response to the answers on previous screens. The screens you see may or may not be represented in this document. Slide 11 GLACIER Home Page Click here to log in to GLACIER Slide 12 Welcome Screen Enter UserID & Password from email Enter the UserID and password contained in the GLACIER email Slide 13 Update GLACIER Login Information After logging in with the UserID and password given to you in the email, you will be prompted to create a new UserID and password. Slide 14 Welcome Screen Enter the User ID & password you created Enter the UserID and password you created on the previous screen Slide 15 User Agreement, 1042-S Distribution Method Click this box if you would like to receive your Form 1042-S (if any) online through GLACIER Read the User Agreement and choose to Accept or Decline it. Slide 16 What Information Will You Need to Begin? Youll need the documents on this list to complete your GLACIER record. Click Next to continue. You may find the Tax Information & Definitions helpful Slide 17 What Would You Like to Do Today? Choose this option Slide 18 Relationship IMPORTANT: Please refer to the GLACIER Information Form provided by your department, and check the exact same boxes Many GLACIER screens offer online help. Slide 19 Income Type IMPORTANT: Please refer to the GLACIER Information Form provided by your department, and check the exact same boxes. Slide 20 Personal Information Slide 21 U. S. Address Slide 22 Permanent Foreign Address Slide 23 Country of Citizenship / Tax Residency These are drop- down menus Slide 24 Immigration Status Slide 25 Time Spent in the U.S. Please read these instructions carefully Slide 26 Immigration Status Slide 27 Days Present in the U.S. Enter information about each visit here. If you were in the U.S. under different visa types in the same year, enter the visit(s) on separate lines If youve been to the U.S. prior to this visit, check here. Slide 28 Tax Residency Status Summary This is a summary of the information youve entered. If its incorrect, click the Back button to re-enter or update the information. Slide 29 Tax Withholding and Tax Treaty Exemption Review Slide 30 Tax Treaty Exemption Verification If GLACIER has determined that you qualify for at a tax treaty exemption, this screen will appear. Click here if youd like to claim the tax treaty Slide 31 Tax Treaty Exemption Information This information is required in order to claim a tax treaty exemption Slide 32 Tax Summary Report Review GLACIERS assessment and click next. Slide 33 State Tax Withholding Selection Slide 34 View and Print Forms Print, review and sign each form and click Next Slide 35 Finishing and Saving Your Individual Record Slide 36 Exit GLACIER Slide 37 Slide 38 Tax Summary Report These forms, which GLACIER produces, are to be signed and sent to the Payroll Office, along with the Required Document Copies listed to the right. Where to send these documents and forms? See page 2 of the Tax Summary Report Sign and date Slide 39 Tax Summary Report Instructions Please follow these instructions carefully. Your GLACIER record is not complete until the forms and documents are received and checked by a GLACIER Administrator Slide 40 U. S. Tax Information For Non-United States Citizens / Non-U.S. Permanent Resident Aliens Slide 41 Form W-4 Sign and date Slide 42 Form DE-4 Sign and date Slide 43 Form W-8BEN Sign and date Form W-8BEN is used to claim a tax treaty exemption for scholarship or fellowship income. GLACIER produces this form whether or not its currently necessary. Slide 44 Form 8233, page 1 This form is used to claim a tax treaty for wage and salary income. Not everyone qualifies for a tax treaty exemption. Slide 45 Form 8233, page 2 Sign and date Dont sign here. Slide 46 Additional Statement for Students and Trainees This document explains the details of the tax treaty. Sign and date Slide 47 Paul Rodriguez, GLACIER Administrator I Telephone: (858) 534-3241 Email: prodriguez@ucsd.eduprodriguez@ucsd.edu FAX: (858) 534-7423 Paul Rodriguez, GLACIER Administrator I Telephone: (858) 534-3241 Email: prodriguez@ucsd.eduprodriguez@ucsd.edu FAX: (858) 534-7423 UCSD Payroll Division Torrey Pines Center South 10820 N. Torrey Pines Rd., #305 La Jolla, CA 92093-0952 GLACIER@ucsd.edu