Below are some frequently asked questions from users about the Glacier nonresident tax compliance system.
Your Glacier record needs to be updated under the following conditions:
- you are receiving different type of income than was previously declared.
- your current visa is near expiration
- your current visa status has changed
Also, if you are claiming an income tax treaty exemption, you might have to renew your election on an annual basis. You will be notified to submit the appropriate forms before the end of the year.
You will need to verify with your hiring department regarding the type of income that you will receive. In most cases, you will be receiving a fellowship or compensation wages.
Fellowship income is generally an amount paid or allowed to, or for the benefit of, a student at an educational institutional to aid in the pursuit of his or her studies. Compensation wages is income paid in exchange for services. When you are appointed as a Teaching Assistant, Graduate Research Assistant, Reader or Grader, you are receiving compensation wages.
No, your Glacier record should indicate any type of income that you will be receiving during your stay at UCI. Although you may not be receiving any fellowship income this quarter or in the foreseeable future, your Glacier record needs to indicate any type of income payments that you might be receiving from UCI. By doing so, it will avoid having to update your Glacier record in the future.
No. A Social Security Number or a Tax Identification Number will not be necessary to complete a Glacier record. However, you will not be able to claim an income tax treaty exemption on your fellowship or compensation income without a Social Security Number or a Tax Identification Number. If there is a 'HOLD 1' on the top right of your Tax Summary Report, you will be eligible for an income tax treaty exemption if you have a Social Security Number or Tax Identification Number.
If you are ineligible for a Social Security Number, you can apply a Tax Identification Number by filing form W-7 with the Internal Revenue Service. You will also need to provide your documents to either to a Certified Acceptance Agent or the Internal Revenue Service office, and provide a reason for your application. Please refer to the link below for additional instructions.
To contact your local Internal Revenue Offices, please refer to the link below.
If you are a non-resident alien for tax purposes, the IRS requires us to withhold at a Single and 1 rate even if you are married.
The University of California does not allow its employees to provide tax advice. Therefore, we cannot advise you on the proper allowances to claim for your withholdings. Generally, students and scholars claim their marital status with either zero, one or two allowances.
The amount of income taxes withheld for each allowance depends on how much pay you receive and how often you are paid. A lower allowance claimed pertains to a higher percentage of income tax withholding. The goal most often is to withhold enough income taxes so when your return is filed, you will not owe any additional amounts. For an estimate of how much income taxes are withheld, please refer to the website below.
You can also consult a tax advisor or refer to the instructions below.
The University of California policy does not allow its employees to provide tax advice, provide specific instructions on how to file a return or determine if you have a filling requirement. You can elect to work with a tax preparer, purchase a program to assist you with the filing or prepare the tax return yourself.
Programs that specialize in returns for non-residents can be found below.
Below are additional references to help you in preparing your tax returns.
If you are receiving compensation wages, you will receive a W-2 by end of January. The Form W-2 is a form that summarizes the income that you have received for the the previous calendar year and is made available through your department. You can also elect to receive your W-2 forms electronically, by logging into your At Your Service Online (AYSO) account and consenting to receive your W-2 electronically.
If you have fellowship income that is subject to federal income tax withholding or an income tax treaty exemption, you will be receiving a Form 1042-S through your Glacier account.
A resident alien is a tax term that means that you have been in the U.S. long enough to be taxed like a citizen, but does not make you a resident for tuition purpose or immigration purposes.
UCI can only facilitate an income tax treaty exemption claim on a go forward basis. Any federal income taxes that was previously withheld will have to be claimed when you file your income tax return assuming that the income qualifies for an income tax treaty exemption.