The Internal Revenue Service (IRS), the U.S. government tax authority, has issued strict regulations regarding the taxation and reporting of payments made to individuals who are not U.S. citizens or U.S. permanent residents. Because U.S. tax regulations governing such individuals are different from those governing U.S. Citizens or permanent residents, it is important to be sure payments made to you are appropriately taxed and that benefits such as tax treaties are correctly applied if you are eligible for them. The GLACIEROnline Tax Compliance System is an efficient and effective way to manage tax liability and is much easier for you to use than the previously used paper forms.

In order to comply with U.S. tax laws, your U.S. Tax Residency Status must be determined. The Substantial Presence Test is used to determine whether an individual is a Nonresident Alien or Resident Alien for purposes of U.S. tax withholding. GLACEROnline Tax Compliance System will calculate your U.S. Residency status for Tax Purposes based on the information provided by you. For many people, the test is simple, but for others it can become complex. Because of the complexity of the many exceptions tot he rules for this test, it is much easier for the software program to help determine your tax residency than for you to try to do this by reading the tax regulations. However, if you want to read the regulations yourself, you may do so in IRS Publication519, the U.S. Tax Guide for Aliens.

U.S. federal regulations use the term “alien: to refer to someone who is not a U.S. citizen or a U.S. permanent resident. If you are a Nonresident Alien for Tax Purposes, you are subject to different tax withholding and reporting regulations than a U.S. citizen or U.S. permanent resident; if you are a Resident Alien for Tax Purposes, you are taxed in the same manner as a U.S. citizen or U.S. permanent resident. There are benefits and disadvantages to both situations. For additional details, you should refer to the U.S. Tax Guide for Aliens. (Remember, many uses of the terms “resident” and “non-resident” exist. For instance, use of these terms occur when determining your immigration status in the U.S. and also in relation to a student’s residency status in Texas when paying in-state or out-of-state tuition. Neither of these definitions of “resident” or “non-resident’ have anything to do with your tax residency status. For example, it is possible to be a “non-resident” for tax purposes but a “resident” for tuition purposes.)

Your Residency Status Change Date is the day on which your U.S. Residency Status for Tax Purposes will change, generally from Nonresident Alien for Tax Purposes to Resident Alien for Tax Purposes. The U.S. tax system is based on a calendar year period (January 1 – December 31). In most cases, when your U.S. Residency Status for Tax Purposes changes, you will become a Resident Alien for Tax Purposes retroactive to the first day of the calendar year during which your status changed; this day is called the Residency Status Start Date. Most students on F or J visas will be a nonresident for tax purposes for the first five years in the U.S. as an F or J student.

If you receive Dependent Compensation (salary or wages), you are generally required to complete Form W-4 as “Single” (regardless of your actual marital status), “One” Personal Withholding Allowance (regardless of your actual number of dependents), and an Additional Amount of Tax to offset potential under-withholding of tax.

The U.S. maintains income tax treaties with approximately 63 countries. Certain taxable payments made to you (or portions of those payments), may be exempt from U.S. tax based on an income tax treaty entered into between the U.S. and your country of tax residence. The existence of a tax treaty does not automatically ensure an exemption from tax withholding; rather, you must satisfy the requirements for the exemption set forth in the tax treaty and provide all applicable forms and documents to the institution Administrator as identified in GLACIER. If you qualify for a tax treaty exemption, you must complete and submit Form 8233 for all compensation payments.

An employee can complete and sign the Save for Summer form for all actions and send it to the appropriate email address at the bottom of the form. The Save for Summer withholding amount is determined by the employee and can be updated during the period of participation. Changes will be effective on the next available pay period.

• Save for Summer 9: receive a payout on July, August, and September pay dates
• Save for Summer 10: receive a payout on August and September pay dates
• Save for Summer 11: receive a payout on September pay date

• Save for Summer does not hold back a portion of insurance premiums, and there will be no extra deductions taken in May for summer insurance premiums.
• Those enrolled in the 12 over 9 benefits program will have insurance premiums withheld at a slightly higher rate during the year (September–May) to pay for the summer insurance premiums.
• Those who are not yet eligible to participate in the 12 over 9 benefits program will have extra deductions taken in May for summer premiums.

• You select the amount of net pay to be held in Save for Summer.
• No changes are automatically made to net pay held back.
• Complete the Active Participant Update section of the Save for Summer form to initiate changes to your held back amount

You may enroll, update or cancel participation in the Save for Summer program at any time during the fiscal year by completion of the Save for Summer form.

A participating employee can elect to be paid out their accrued balance on their next available pay date or wait until the original summer payout months that were originally selected. You will make your payout selection in the Cancellation section of the Save for Summer form.

Workday will automatically re-enroll an employee in Save for Summer at the beginning of each new Fiscal Year, based on their previous enrollment choices. If you would like to make changes to your net pay withheld or cancel participation, please complete the appropriate section of the Save for Summer Form and send it to the email address listed at the bottom of the form.

Your summer payments are issued from previously earned net pay, meaning no benefits, taxes, or other deductions are taken from these payments.

If you are in a monthly-paid position and selected a Save for Summer option, your payments will be issued on your regular monthly pay dates for the months you are not working in your primary position. Below are the schedules for FY26:

Save for Summer 9 (Three Equal Payments):

• July 1 – for June
• August 3 – for July
• September 2 – for August

Save for Summer 10 (Two Equal Payments):

• August 3 – for July
• September 2 – for August

Save for Summer 11 (One Payment):

• September 2 – for August

You can find instructions in the job aid My Save for Summer Balance Report located in Workday Help, accessible from your SSO Main Menu.

Yes. Save for Summer was created because our legacy system wasn’t able to allow multiple payment elections. An employee could only set up one account for direct deposit. With Workday, you are allowed up to 5 different payment election options. You may decide to set up an additional checking, savings, money market, etc. account and direct the same net dollar ($) amount as you would under the Save for Summer program.

• Employee is in control of their “Save for Summer” income
• Employee may earn interest income based off account type; money held in the Save for Summer program is retained in AgriLife’s bank accounts and AgriLife is earning interest off the account balance until summer payouts are completed
• Employee can access saved income quickly if they decide to no longer set aside a portion of net pay for summer or during summer months
• Changes can be made at any time to your payment elections and amount of net pay to save