Alien - How to Process an Independent Personal Service Payment to a Foreign National
Step 1: Determine correct classification of service payment per University of California Independent Contractor Guidelines.
- For Employee based income, please refer to Employment Overview & Eligibility.
- For service payments to nonresidents who are performing services as an Independent Contractor or Consultant* (e.g. Guest Speaker/Lecture Fee, Honorarium, Consultant Fees, Performance Fees or other Independent Personal Service Payments), Go to Step 2.
Step 2: Determine foreign individual’s status in the U.S. and if a GLACIER record is required.
- If foreign individual is a United States Permanent Resident: Individual must complete IRS Form W9. Submit to Accounts Payable with any other documents required by BruinBuy. No GLACIER record is required.
- If foreign individual is Refugee or has Asylee status: Individual must complete IRS Form W9. Submit to Accounts Payable with any other documents required by BruinBuy. No GLACIER record is required.
- If foreign individual has other visa/nonimmigrant status: GLACIER record is required. Go to Step 3.
Step 3: Determine if individual is eligible to receive payment. Please refer to Independent Personal Service Eligibility Chart for more information.
- If foreign individual is eligible to receive payment: Go to Step 4.
- If foreign individual is not eligible to payment: Do not move forward. Contact Payroll Services for more information (see contact information below).
Step 4: Determine if individual has a United States Tax ID Number.
- If foreign individual has a United States Social Security Number (SSN): Go to Step 5.
- If foreign individual has an Individual Taxpayer ID Number (ITIN): Go to Step 5.
- If individual does not have a SSN or ITIN: Contact UCLA Tax Services (310-794-0538) to set up an ITIN appointment during the time that the visitor is at UCLA. Please refer to ITIN Guidelines in related information for more detail.
Step 5: Complete Initial GLACIER© Online Entry Form: Refer to the link in Related Information.
- A GLACIER record can be requested, no more than 30 days prior to the foreign individual’s visit to UC.
- Initial GLACIER Online Entry Form will begin the GLACIER process by instructing for Payroll Services to set up a GLACIER record for the individual.
- Enter the correct Relationship Type and Income Type that corresponds to the payment being issued.
- Relationship Types for Independent Contractor Include: Guest Speaker, Artist/Performer/Athlete and Consultant/All Others.
- Income Types for Independent Contractor Include: Guest Speaker Fee/Honorarium, Consulting Fee/Artistic Performance Fee and Other Non-Employee Service payment.
- For Performing Arts payments in UC has a contracted Performance Agreement with an individual, use: Relationship: Artist/Performer (non-employee) and Income Type: Performance Fee
- Once you have completed the form, click on submit to send the information to Payroll Services.
- Print two copies of the form and instructions and distribute as follows:
- Give one copy to the foreign individual.
- Keep one copy for your records.
- Go to Step 6.
Step 6: Provide individual with information regarding GLACIER.
- Instruct the foreign individual to use their copy of the Online Entry form when completing their tax status record in GLACIER©, an Online Tax Compliance System used by UCLA.
- Inform foreign individual that U.S. tax laws require UCLA to collect information from Non-U.S. Citizens to determine residency for tax purposes and that UCLA collects this information via GLACIER.
- Inform foreign individual that to expect an email from firstname.lastname@example.org with their GLACIER logon information.
- Inform foreign individual that this email is not spam or phish so that they don’t ignore it or delete it.
- Inform foreign individual that they must complete their GLACIER Tax Record and print, sign, date and submit the required tax forms and supporting information indicated on their GLACIER Tax Summary Report in a timely manner.
- Go to Step 7.
Step 7: Advise foreign individual that they will need to submit GLACIER forms and documentation to Payroll Services in order to receive payment. This should be done prior to their departure from the University. These suggestions are available if assistance is required.
- If individual is meeting with Tax Services for ITIN appointment, departments can arrange to have GLACIER forms reviewed and completed at ITIN appointment. Payroll Services will retain forms.
- An appointment can be scheduled with Payroll Services to review GLACIER Tax Record with individual in person. Payroll Services will retain forms.
- A phone or email appointment can be scheduled with Payroll Services to review GLACIER record by phone or email correspondence. Original forms and documents will need to be submitted to Payroll Services.
- Once Payroll Services has confirmed that GLACIER forms and documents have been received: Go to Step 8.
Step 8: Process BruinBuy Order according to Accounts Payable guidelines.
Be sure to:
- Note in BruinBuy comments that “The Initial GLACIER Information Form was submitted to Payroll Services on [Insert Date]”.
- Add Michael Sattin in Payroll Services as a reviewer on the BruinBuy order.
- Enter “I” in the DOC TO AP field on your BruinBuy order.
- Alert inviting Faculty or Administrators that advance notice is recommended when issuing payments to foreign individuals.
- Make copies of documentation related to a visitor’s immigration stats (I-94 and other visa/status related documents) prior to the visitor’s departure from UCLA. This is extremely important as certain documents (such as Form I-94 or I-94W), are removed from the visitors passport when they depart from the United States. This documentation is required in order to document the visitor’s immigration status at the time the services were performed.
- Appointments can be scheduled with Payroll Services to assist foreign individuals with any GLACIER issues and/or to review GLACIER forms and documentation.
- Contact Payroll Services Nonresident Tax Compliance Administrator with additional questions (see contact information below).