GLACIER: Online Nonresident Alien Tax Compliance System

GLACIER: Online Nonresident Alien Tax Compliance System

February 25, 2014

GLACIER is a secured web-based Nonresident Alien (NRA) tax compliance system that foreign visitors can use to provide their immigrant and tax data to UCLA via the internet 24 hours a day. GLACIER helps determine tax residency, withholding rates and income tax treaty eligibility. GLACIER also manages NRA's paperwork, maintains NRA's data and prepares tax forms and required statements.

How to Determine if a GLACIER record is required

To determine if the foreign visitor requires a GLACIER record please do the following:

For Employment Relationships

  • Initiate Employment Eligibility Verification. The employing department should complete the Form I-9, Employment Eligibility Verification.
  • If the employee checks box 4 "an alien authorized to work" of Section 1 of the I-9 Form, a GLACIER record is required. The department should also complete the Initial GLACIER Information Form. See related article regarding this form.

Note: A GLACIER Record is not required for the following situations:

The employee checks any of the following boxes in Section 1 of the I-9 Form

  • box 1 "a citizen of the United States
  • box 2 "a noncitizen national of the United States 
  • box 3 "a lawful Permanent Resident" or
  • The employee is a nonresident for tax purposes and works outside of the United States

For Non-employee relationships:

  • Foreign visitors who are not U.S. Citizens, Permanent Residents, Refugees, Asylees, or nonresidents working outside of the United States are required to complete a GLACIER record.
  • These individuals tend to have the visa statuses with letter and number combinations such as B1, B2, WB, etc. See related articles for more information regarding immigration statuses.

GLACIER Process

Departmental Responsibilities

  • Complete the Initial GLACIER Online Entry Form.
  • Give the foreign visitor a copy of the Initial GLACIER Information Form to be used for entering information on GLACIER.
  • Advise the foreign visitors that they will receive an email from support@online-tax.net and that this is not spam.

Foreign Visitor Responsibilites

  • Enter information into GLACIER within seven (7) days of receipt of the email from support@online-tax.net (this is not spam).
  • Print, review, sign and date all forms (Tax Summary Report, W-4, W-9, etc.) created by GLACIER.
  • Forward signed forms with the required tax documents as instructed on page two (2) of the Tax Summary Report.

Payroll Services Responsibilities

  • Create a GLACIER record and send an email to the foreign visitor with access to GLACIER.
  • Review and ensure that all documents are accurate and complete.
  • Maintain GLACIER and EDB records for tax purposes.
  • Prepare year-end tax reports (Forms 1042-S).

How to code EDB for employees requiring a GLACIER record

When processing a new hire bundle (SHIR or AHIR) the following screens should be completed as follows. Additional information can be found at Nonresident Alien Tax Information for Departments.

 
 EALN
Citizenship Code Enter (N = Nonresident Alien) in this field.
Visa Type Enter the visa type indicated on immigration documents, for example, J1, H1, TN, etc.
Work Permit End Date Enter the visa expiration date indicated on immigration documents.
Other fields on the EALN screen Leave blank.  Payroll Services will populate these fields once the GLACIER records are received.

 

 ETAX
Federal and State Marital Status Enter (S = Single) in this field
Federal Allowances Enter (000) in this field
State Allowances Enter (000)

Note:

  • Employee will submit the W-4 generated by GLACIER to Payroll Services, which will update the ETAX screen as required.
  • When processing a rehire bundle (AREH or SREH), contact Payroll Services at the number listed below, before changing any codes.

 

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