Getting Started in Glacier Tax Compliance
Glacier Tax Compliance is a secure, web-based application used by the UW to determine the correct taxation on wages for foreign national employees.
|Note: Glacier Tax Compliance is not to be confused with Glacier Tax Prep, which is a separate application used for filing tax returns.|
Failure to complete Glacier Tax Compliance information and provide documents to the ISC Payroll Office may result in inaccurate tax withholding and/or loss of tax treaty benefits.
US naturalized citizens and permanent residents should NOT complete Glacier Tax Compliance.
If residency status has changed to U.S. Citizen or Permanent resident, please complete a new Form I-9 in Workday to update the immigration status. Additionally, email firstname.lastname@example.org so we can update your citizenship status in Workday.
Once you have been hired to work and entered as an employee in Workday, you will receive an invitation to set up your UW Glacier Tax Compliance account.
Information that a Foreign National must provide in Glacier Tax Compliance includes:
- Visa start and end dates
- Passport page with visa stamp
- Country of residence
- Country of citizenship
- U.S. address
- Foreign address
- Social Security number or ITIN
Based on this information, the UW is able to determine if the individual:
- Is eligible for any tax treaties
- Has passed a substantial presence test
- Has become an alien resident for U.S. tax purposes
- Is exempt from FICA taxes (Social Security/Medicare) based on USCIS NRA rules
1. Open the email sent to you by Glacier; the From: address of that message is email@example.com. This is not a spam email. The email will instruct you on how to access Glacier Tax Compliance, submit your information, and provide a temporary login and password. You may change your login and password at this time.
2. After logging into Glacier Tax Compliance, you will type in your answers to a series of questions. The Glacier Training Guide for Employees (PDF) is available to help fill in the answers.
3. After completing your Glacier entry, print (please print single sided) and sign all reports generated and photocopy the documents listed on the Glacier Tax Summary Report. Bring the paperwork and copies of your visa documents to the Integrated Service Center (location and business hours). Paperwork can also be sent through UW Campus Mail and addressed to:
ISC Payroll Office
Campus Box 359555
Attention: Glacier Administrator
A tax treaty is negotiated between the United States and a foreign country. The purpose is to reduce double taxation on residents of the particular country.
Tax treaty information is available in the following publications:
- IRS Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities
- IRS Publication 901, Tax Treaties
A Social Security number is required for wage reporting to the IRS.
A Social Security number or ITIN is required to claim tax treaty benefits.
Wage Payments Eligible for Tax Treaty Benefits
Glacier will create IRS Form 8233 and the tax treaty article.
IRS Form 8233 must be renewed each calendar year.
The current list of wage tax treaties is available in IRS Publication 901. Carefully read chart for required criteria specified in tables and all footnotes.
Canada Income Tax Treaty
Publication 597 provides information on the income tax treaty between the United States and Canada. It discusses a number of treaty provisions that often apply to U.S. citizens or residents who may be liable for Canadian tax. Treaty provisions are generally reciprocal (the same rules apply to both treaty countries). Therefore, a Canadian resident who receives income from the United States may refer to this publication to see if a treaty provision may affect the tax to be paid to the United States.
Eligible for Scholarship/Fellowship tax treaty
Glacier will create IRS Form W-8BEN Beneficial Owner’s Certificate of Foreign Status for U.S. Tax Withholding.
IRS Form W-8BEN must be renewed each calendar year. IRS Form W-8BEN for claiming tax treaty exemption (SSN or ITIN required).
If receiving both wage and scholarship/fellowship payments then IRS Form 8233 can cover both tax treaties and IRS Form W-8EN is not needed.
The current list of Scholarship/Fellowship tax treaties is available in IRS Publication 901. Carefully read chart for required criteria specified in tables and all footnotes.
Not eligible or not claiming Scholarship/Fellowship tax treaty
Scholarship/Fellowship payments are subject to 14% Federal withholding tax.
If Payroll determines that foreign national is not eligible:
- Payroll takes no action and the foreign individual is not notified directly.
- If the foreign national does not agree, the only recourse is to file a claim with the IRS on their personal tax return.
Failure to supply the required documentation may result in incorrect taxation.
If you do not have an SSN or ITIN
If you are receiving payments through UW Payroll, you must apply for a Social Security number (SSN) as soon as possible. An SSN will allow you to participate in any tax treaty benefits, and ensure that any taxes reported to the IRS are associated with the correct person. If you are not able to receive an SSN, you must apply for an Individual Taxpayer Identification number (ITIN). Details on the SSN/ITIN application process are available at the International Student Services website.
Note: Glacier will not advise you of tax treaty eligibility or generate any tax treaty forms until you enter your SSN into your Glacier record. Do not postpone your Glacier entry during the SSN application process.
The following support resources are available:
- For general help with Glacier Tax Compliance:
Select the “online help” icon in the lower right section of most Glacier Tax Compliance screens.
- For general help with Glacier Tax Compliance, or help answering specific questions in the software:
Email the Glacier Tax Compliance support team at firstname.lastname@example.org. (Response may take up to 2 business days).
- For questions about tax information appearing on a UW paycheck:
Email the ISC Payroll Office at email@example.com, with the subject line “Glacier Tax Compliance help.”
- Complete your Glacier packet using this checklist (PDF)
- Glacier Training Guide for Employees (PDF)
- UW International Students and Scholars Office
Glacier Tax Compliance will create a tax summary page showing the tax determination, and will populate the appropriate tax forms to be submitted to the ISC Payroll team. Examples of these forms are the 8233, W-8Ben, and W-4 Federal Tax Withholding.
1. Enter the Foreign National employee into Glacier Tax Compliance after the hire is complete in Workday. Be sure to enter the Employee ID number on the information screen.
2. After the entry is complete, an invitation email will be sent to the employee from firstname.lastname@example.org; the email will include their Glacier login and password.
Note: Glacier Administrators will not receive the invitation email.
Obtaining Administrator access to Glacier
Due to the sensitive information in Glacier Tax Compliance, the ISC Payroll Office provides access to only one Administrator per department. Exceptions may be made on a case-by-case basis.
Training is required before administrator access can be provided. To arrange training, contact email@example.com with the subject line “Glacier Admin Training Request.” Include your name, department, and if you will be replacing the current Glacier Tax Compliance Administrator. The ISC Payroll Tax and Accounting team will set up a 30-45 minute training with you.
Contact firstname.lastname@example.org for questions or assistance.