Note: This is a printed version of https://isc.uw.edu/your-pay-taxes/foreign-nationals/glacier. Please visit this page on the ISC website to ensure you're referencing the most current information.
Getting Started in Glacier Tax Compliance
On This Page:
- Information for Employees:
- Frequently Asked Questions
- Information for Glacier Administrators:
Glacier Tax Compliance is a secure, web-based application used by the UW to determine the correct taxation on wages for Foreign National employees. Only Foreign Nationals present in the US should submit information in Glacier Tax Compliance.
Glacier Tax Compliance is not the same as Glacier Tax Prep. The latter is used for filing tax returns.
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 then able to determine if the Foreign National:
- Is eligible for any federal withholding tax treaty benefits
- 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
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.
Information For Employees
Accessing Glacier Tax Compliance and Assembling Your “Glacier Packet”
Enter your information in Glacier Tax Compliance even if you don’t yet have an SSN or ITIN.
Refer to “What should I do if I don’t have an SSN or ITIN?” in the Frequently Asked Questions section of this page for more information.
Once you have been hired to work and entered as an employee in Workday, you will receive an invitation via email to set up your UW Glacier Tax Compliance account:
1. Open the email sent to you by Glacier; the From: address of that message is firstname.lastname@example.org. 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. Login to Glacier Tax Compliance using the button below.
3. Enter your answers in Glacier Tax Compliance per the instructions in the Glacier Tax Compliance Guide for Employees guide.
4. After completing your Glacier entry, print (single-sided, please!) all of the documents that Glacier generates, including the Glacier Tax Summary Report.
5. Locate the Required Forms and Document Copies section of your Glacier Tax Summary Report. Prepare the documents listed in the Required Forms and Required Document Copies boxes, highlighted in the below image; note that the documents listed on your Report may differ from those shown here.
6. If applicable, gather the following additional documentation:
- If you are working with an Employment Authorization Card, please include a copy of your Employment Authorization Card. (Even though this is not listed under Required Document Copies on the Tax Summary Report, it is still required.)
- If your SSN was recently issued to you or has not yet been entered into Workday, please submit a copy of your Social Security card along with your Glacier paperwork. You will also need to contact the UW Registrar’s Office at email@example.com so they can update your student record; DO NOT include your SSN in your email.
7. Verify that you have signed and dated all documents listed in the Required Forms box. Be sure to use a handwritten signature – electronic signatures are not accepted.
8. Sign and date the Glacier Tax Summary Report.
9. Mail the paperwork from steps 4-8 (your “Glacier packet”) to the following address (you may use UW campus mail or any US mailing service convenient for you):
Integrated Service Center
UW Tower, Floor O-2
4333 Brooklyn Avenue NE
Seattle, WA 98195
Attn: Glacier Administrator
Note that your Glacier packet must be mailed – electronic submission of your paperwork is not permitted, owing to the confidential information it contains.
Tax Treaty Eligibility
A tax treaty is negotiated between the United States and a foreign country to reduce double taxation on residents of the foreign country. The information you provide in Glacier Tax Compliance will help the ISC determine if you are eligible for any federal withholding tax treaty benefits.
Open/expand the below menu for more information.
Tax treaty information is available from the IRS in Publication 519 Tax Guide for Aliens (Withholding of Tax on Nonresident Aliens and Foreign Entities) and Publication 901 (U.S. Tax Treaties).
Wage Payments Eligible for Tax Treaty Benefits
Glacier Tax Compliance 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, linked above. Carefully read chart for required criteria specified in tables and all footnotes.
Eligible for Scholarship/Fellowship tax treaty
Glacier Tax Compliance will create IRS Form W-8BEN Beneficial Owner’s Certificate of Foreign Status for U.S. Tax Withholding. IRS Form W-8BEN is valid for three (3) calendar years.
The current list of Scholarship/Fellowship tax treaties is available in IRS Publication 901, linked above. Carefully read the 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 Glacier Tax Compliance determines that you are not eligible for the tax treaty benefit:
- Payroll takes no action and the foreign national 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.
Frequently Asked Questions
Enter your information in Glacier Tax Compliance even if you don’t yet have an SSN or ITIN – refer to the step-by-step procedure in the “Accessing Glacier Tax Compliance and Assembling Your ‘Glacier Packet'” section, above.
If you are receiving payments through UW Payroll, you must apply for a Social Security Number (SSN) as soon as possible; if you are not able to receive an SSN, you must apply for an Individual Taxpayer Identification Number (ITIN):
- To apply for an SSN, review the information on the UW International Student Services website.
- To apply for an ITIN:
Then, once you receive your SSN or ITIN, you must take the following actions to ensure the appropriate systems and records are updated:
- Contact your department’s HCM Initiate 2 to ask them to enter your SSN/ITIN in Workday.
- Log into Glacier Tax Compliance (see “Accessing and Using Glacier Tax Compliance,” below) and enter your SSN or ITIN. This will allow Glacier to recalculate your tax status and determine if a Tax Treaty Benefit is available. You will need to print, sign, and send an updated Glacier packet, including a copy of the SSN card or ITIN notice, to the ISC Payroll Office.
- Lastly, if you are a student, the UW Registrar’s Office will need your SSN/ITIN for tuition reporting purposes. Contact them at firstname.lastname@example.org; DO NOT include your SSN in your email.
In Glacier Tax Compliance, select the “online help” icon in the lower right section of the screen.
You can also email Glacier Tax Compliance support at email@example.com. Note that it may take up to 2 business days to receive a response.
Please contact the ISC, using the subject “Glacier Tax Compliance help.”
First, you will need to update your information in Glacier Tax Compliance with the new work authorization information and send the new Glacier-generated paperwork to the ISC Payroll Office.
Next, contact your department’s I-9 Coordinator for assistance to update your Form I-9 in Workday. Refer to the Completing Form I-9 in Workday section of the Foreign Nationals Payment & Tax Information page for instructions.
Using Glacier Tax Compliance
Yes. All foreign nationals receiving payments through Workday must use Glacier Tax Compliance to verify the tax status and to track work authorization documents. The Glacier Tax Summary Report and the required documents are kept for IRS audit purposes.
No. Only foreign nationals present in the US should complete Glacier Tax Compliance. Foreign nationals with nonresident alien tax status, working outside the US will need to work with their department to complete the Certificate of Foreign Status and Department Confirmation letter. Instructions and links to the required forms are can be found in the “Working Outside the US” section of the Foreign Nationals Payment & Tax Information page.
Yes. DACA recipients are foreign nationals for immigration purposes. The citizenship status is not as a permanent resident or US citizen. The UW requires all foreign national employees working in the US to complete Glacier Tax Compliance. Contact the ISC if you need help completing Glacier Tax Compliance.
Note that Glacier Tax Compliance requires a foreign address. If a permanent foreign address is not available, DACA recipients should enter N/A in the street address line, and choose their city and country of origin.
If you have received the I-797C receipt from USCIS, contact the ISC to confirm that the extension applies to your work authorization. The ISC Payroll Tax and Accounting team will provide specific instructions on the dates to enter in Glacier Tax Compliance and the documents that must be sent to the ISC Payroll Office.
A list of work authorization documents eligible for a 180-day extension is available on the USCIS website.
No. The information in Glacier Tax Compliance is confidential and not shared with other agencies. Access to the information in Glacier Tax Compliance is only available to the UW department Glacier Administrator and the UW ISC Payroll Office.
Glacier Tax Compliance will determine your tax status. The Tax Summary Report will show the tax status in the section titled Tax Residency Status.
Note: Being a resident alien for tax purposes does not change your immigration status. Non-US citizens/permanent residents are foreign nationals regardless of tax status.
The UW follows the guidelines set by Glacier. The tax treaty benefit is applied to paychecks as a courtesy. The tax treaty benefit can be claimed when your personal tax return is filed with the IRS even if it is not offered by Glacier.
Information on which countries have tax treaty agreements and the tax treaty details are available on the IRS website.
For questions regarding the tax treaty benefit itself, contact the ISC.
Social Security and Medicare taxes, also called FICA tax exemptions, are determined by Glacier Tax Compliance based on the tax status as a nonresident alien or resident alien for tax purposes.
For questions regarding FICA tax deductions, contact the ISC.
The UW does not refund federal withholding taxes deducted before the tax treaty forms are received. However, you can claim the tax treaty benefit when the tax return is filed with the IRS and any federal withholding tax refunds will be issued by the IRS.
FICA tax (Social Security and Medicare) refunds are determined after the Glacier Tax Compliance paperwork has been received in the ISC Payroll Office.
If you are a foreign national (not a U.S. citizen/permanent resident), you are considered a nonresident alien for tax purposes unless you meet the substantial presence test for the calendar year (January 1-December 31). The tax status is determined based on time spent in the US and visa type. Additional information is available on the IRS website.
Information For Administrators
Departments that enter Foreign National employees (staff, faculty, students) into Workday should designate a Glacier Administrator. The Glacier Administrator is responsible for:
- Adding new Foreign National employees* to Glacier Tax Compliance
- Monitoring whether a Foreign National employee has submitted their required information to ISC Payroll
*Foreign Nationals that will not be receiving payments through Workday (i.e. Contingent Workers, Unpaid Academics, individuals with 100% PDR compensation) do not need to complete Glacier Tax Compliance.
Obtaining Administrator Access to Glacier Tax Compliance
Due to the sensitive information in Glacier Tax Compliance, ISC Payroll provides access to one Administrator per department; exceptions are made on a case-by-case basis.
Training is required before administrator access will be provided. To arrange a 30-45 minute training session, contact the ISC with the subject “Glacier Admin Training Request.” Please include your unit/department name, and whether you will be replacing your unit’s current Glacier Tax Compliance Administrator.
Using Glacier Tax Compliance
After completing the required training, Glacier Administrators can refer to the Glacier Tax Compliance Guide for Administrators for step-by-step instructions on adding employees and determining the status of their Glacier paperwork.