Question: I'm a graduate student at UCI, and I am required to submit my tax information in the GLACIER system in order to receive my stipend. I received this message:
“Based on the information provided, GLACIER has placed a ‘HOLD Treaty’ on your Individual Record. You may or may not be eligible to claim an exemption from tax based on an income tax treaty; however, such determination must be made by the Institution Administrator. Please be prepared to provide your passport and immigration documentation to the Institution Administrator for review."
Should I submit my information nevertheless? How can I claim the treaty?
- Answer: Your GLACIER record indicates that you have "Applied FOR" your SSN/ITIN. Any applicable Tax Exempt status will apply after you receive your social security /ITIN number and enter this information into GLACIER. Until then, complete your GLACIER profile and print, sign, and submit the tax summary report along with copies of all required forms and documents to the Tax Compliance and Reporting office.
Question: Can I email my Tax Summary Report and required documents to you?
- Answer: We strongly recommend that you send your documentation to Tax Compliance and Reporting via campus mail due to the sensitive information provided on these forms. (You can also place your forms in the drop box located in the Accounting Offices at 120 Theory, Suite 200, in University Research Park.)
Question: Why have I not received an email from GLACIER with my login or password?
- Answer: Please notify the GLACIER Administrator, and we will confirm that we have your initial data in GLACIER and that your email information is accurate. If we do not have your information, we ask that you contact your sponsoring department administrator.
Question: I worked abroad for the summer. Do I have to include this income on my tax return?
- Answer: If you are a nonresident alien, compensation for services performed abroad is not subject to U.S. tax because it is foreign-source income under U.S. tax rules. This is the case even if the employer was a U.S. entity, since the source of income for services is where the services were performed regardless of the location of the payroll and currency of payment. If you are a resident alien, your wages earned abroad are includable in your U.S. tax return because you are taxed on worldwide income the same as U.S. citizens.
Question: What is a W-2 and a 1042-S? How do I know if I have to file a federal and state tax return?
- Answer: These are income reporting forms which are required to be issued by UCI to report your income and withheld taxes, if any, to you.
- Form W-2 is for taxable wages of U.S. citizens, resident aliens, and nonresident aliens. It also includes Social Security and Medicare wages and taxes which are used by the Social Security Administration for determining future social security benefits.
- Form 1042-S is used for reporting income other than taxable wages to nonresident aliens. (Treaty exempt wages are supposed to be reported on this form with Exemption Code 04.) The Income Code (IC) indicates the type of income reported on the form such as 15 (scholarship or fellowship), 16 (self-employment income), 18 (compensation of a teacher or researcher), 19 (compensation while gaining experience).
- Federal Tax Return – If you received any income that appears on a W-2 or 1042-S form, you must file form 1040NR or 1042NR-EZ.
- State Tax Return – Nonresidents must file a return—540NR (Long form) or 540 NR (Short Form)—if you have any California-sourced income.