GLACIER—Nonresident Tax Compliance System

What is Glacier?

The University of Texas at Austin uses a third party system, Glacier, provided by Arctic International, LLC, to assist with nonresident alien tax compliance.

Glacier is designed to collect information about an individual's immigration status, citizenship, residency and history of presence in the United States (U.S.) to determine:

  • residency tax status (nonresident or resident alien for tax purposes),
  • eligibility to claim a tax treaty exemption, and
  • eligibility for the nonresident OASDI (Social Security) and Medicare tax exemption.

 

Glacier Record Creation

All non-U.S. citizen employees (excluding most permanent residents, DACA recipients, and asylees) are required to use Glacier. Employees who need to create a Glacier record will be programmatically identified based on their I-9 (Employment Eligibility Verification) or self-reported citizenship status. Employees will receive an email notifying them when they need to create a Glacier record. The email will provide a link to a UT Secure Message which will provide them with the access information to log in to the Glacier website.

 

Initial Log in to Glacier

Upon initial log in to Glacier, employees will receive a second step verification email and must click the hyperlink to return to Glacier where they will be prompted to create a new User ID and password. Employees need to use this User ID and password in the future to renew their tax treaty or change other information entered in Glacier.

 

Glacier Record

After employees provide the required information to complete their record, Glacier will provide the following forms:

  • Tax Summary - This form summarizes all relevant information about residency, status change dates, OASDI and Medicare exemption, and tax treaty exemption.
  • W-4, Employee’s Withholding Allowance Certificate – Based on tax laws, nonresidents must file their W-4 as Single (regardless of their actual marital status) with only 0 or 1 allowance, with some exceptions; residents of Canada, India (students only), Korea, and Mexico may allow for additional allowances. Note: Resident aliens do not have to follow these W-4 requirements, and Glacier will provide a blank W-4 to be completed as needed.
  • 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual – Only employees that are eligible to claim a tax treaty will be provided this form, along with any relevant treaty attachments.
  • W-9, Request for Taxpayer Identification Number and Certification – Only resident aliens claiming a tax treaty will be provided with this form for their first year in that status.

All Glacier generated forms must be printed, signed, and submitted to Payroll Services along with copies of immigration documents, as indicated on the Tax Summary.

NOTE: DO NOT SEND FORMS VIA EMAIL AS THEY INCLUDE THE SSN AND OTHER SENSITIVE DATA.

Acceptable delivery methods are as follows:

  1. Campus Mail
    Payroll Services
    G0200
  2. Personal Delivery
    Main Building, MAI 134
  3. U.S. Mail
    University of Texas at Austin
    Payroll Services
    P.O. Box 7849
    Austin, TX 78713-7849

Upon submission of the Glacier forms, employees' statuses will be reviewed and updated by Payroll Services so that the correct tax calculation and exemptions will be applied to the employee’s payroll payments. In addition, any tax treaty documents (Form 8233 and attachments) will be submitted to the IRS after approval by Payroll Services.

 

Updating Glacier

After submission of Glacier paperwork, for any subsequent employment-related changes, employees should log in to Glacier to update their records and re-submit paperwork.

The following changes require updates to Glacier:

  • receipt of SSN,
  • immigration status change,
  • change in expected departure, and
  • change in email address.

Providing updated Glacier forms immediately will allow Payroll Services to make necessary changes to comply with the federal nonresident tax laws.

 

Annual Renewals

Each year all employees who are eligible to continue claiming a tax treaty exemption in the upcoming tax year are required to submit a new Form 8233 and tax treaty attachments, as well as an updated Tax Summary. Emails to the impacted employees will be sent by Payroll Services in November, notifying employees to log back in to Glacier to update their records and print new forms for the upcoming year.

 

Annual Tax Filing

Employees who claimed a tax treaty will receive a 1042-S Form from Payroll Services reporting the amount of exempted income. Employees may also receive a W-2 Form reporting any income over the tax treaty limit that was not exempted. Both forms are used when filing a tax return with the Internal Revenue Service (IRS). Nonresidents can utilize Glacier Tax Prep (GTP). For assistance, please contact the International Office.

 

Special Circumstances

The Glacier system works primarily by communicating via email. If an employee does not have an email address or needs assistance in creating a record, the employee’s departmental representative should contact Payroll Services.

 

 

Last updated 11/8/2018