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GLACIER Password Request and Document Submission Procedures
GLACIER is a nonresident alen tax compliance system designed to allow institutions to efficiently and effectively collect information, make tax residency and treaty determinations, manage paperwork, maintain data, and file reports with the IRS. Texas A&M AgriLife uses GLACIER to ensure tax compliance on payments made to our foreign national employees/
Requesting a GLACIER Password
Hiring department (or employee) should email Ana Carvalho@ag.tamu.edu and include the following information:
- Employee’s First, Middle, and Last Name
- Employee’s Email Address
- Employee’s Pay Period (Monthly or Biweekly)
- Employee’s UIN Number
Completing GLACIER Record
Employee receives email notification within 4 hours which will include password and login instructions for GLACIER. Employee enters personal data and answers questions regarding important immigration information.
- Note to employee while completing GLACIER records:
- Under “Income Type” section, employee should pick “Compensation/Wages” as payment type
- For “Sponsoring Institution,” please use “Texas A&M AgriLife”
Documents Required to Submit
GLACIER completes and prints the following:
- Tax Summary Report
- W-4 Form
- Note for completing W-4:
- If the employee is a Nonresident Alien for Tax Purposes, employee is generally required to have Form W-4 as “Single” (regardless of the actual marital status) and “One” Personal Withholding Allowance (regardless of the actual number of dependents unless employee is a resident of Canada, Mexico, South Korea, or a student from India).
- If the employee is a Resident Alien for Tax Purposes based on the personal data entered in the GLACIER, GLACIER will provide a blank Form W-4, employee could complete W-4 as a U.S. citizen.
- Employee needs to sign W-4 Form; a W-4 without signature will be considered as the “Single and Zero” withholding status and ends up with the highest amount of taxes being withheld.
- Note for completing W-4:
- 8223 Form (if employee is eligible for tax treaty) – Employee should use valid social security number on the form (no temporary ID or UIN will be accepted) and sign Part III “Certification” on the second page of the form.
- Attachments to 8233 Form
- Employee also needs to submit required copies of documents listed on the Tax Summary Report
Submitting Documents to:
- Hiring Department or
- AgriLife Payroll Service (MS 2147; Fax: 979-845-9329)
Please contact Payroll Services at 979-314-5692 or email email@example.com for questions or assistance.
Why am I required to provide information in GLACIER?
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.
Why is my tax status important?
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.
What is the difference between a Nonresident Alien and a Resident Alien for Tax Purposes?
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.)
How long will I be a Nonresident Alien?
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.
How will I be taxed for payments from U.S. sources?
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.
Can I be exempt from Tax Withholding?
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.