Glacier: Tax & Residency Software for International Students & Scholars

1. Glacier: Tax & Residency Software for International Students & Scholars UC Berkeley Payroll Office Berkeley International Office UC Berkeley Human Resources

2. Hiring F-1 & J-1 International students for GSI/GSR and Fellowships • Kristina Reyes, Payroll • Rebecca Sablo, Berkeley International Office • Nelcy Dwight, Human Resources

3. Hiring F-1 & J-1 International students for GSI/GSR and Fellowships • GLACIER Tax Compliance System • Tax Filing Resources • Review: Hiring & Paying F-1 & J-1 Students • Q&A, Closing

4. GLACIER Nonresident Alien Tax Compliance System • Operated & maintained by Payroll • On-line tax compliance software system • Collects tax related information • Determines residency status & tax treaty eligibility

5. GLACIER • Who requires a GLACIER record • All employed foreign nationals • All international students with fellowship/scholarship/stipend • GLACIER records must be updated if source of funding (GSI/GSR vs. fellowship) funding changes • Students will get an email from glacieradmin@berkeley.edu if a payment is held due to incomplete GLACIER record

6. GLACIER Steps • Hiring/Awarding Department completes initial GLACIER Information Form to request record • Provide copy or basic information to international student • Student follows instructions in email from support@online-tax.net to access GLACIER To ensure accurate tax withholding, student must: • Log-in to GLACIER website • Complete the GLACIER record using I-20, DS-2019, I-94 within 10 days of email receipt • Student will be instructed to sign & send or deliver forms in person to Payroll Office

7. GLACIER: Sample Form

8. Electronic GLACIER Records • Based on tax determination made by GLACIER, system may generate: • W-8BEN • Tax Treaty Statement • IRS Form 8223 • W-7 ITIN Application (when applicable) • Student can update and access their tax records online

9. GLACIER Does NOT Replace the UC W4-NR • UC W-4NR is used to determine federal and state tax withholding • Department provides UC W4-NR to international student to complete • Return UC W-4NR to Office of Human Resources-Records Management • Intercampus Mail • Fax to 642-1882

10. The Tax Treaty StatementBackground Information GLACIER determines eligibility for Federal tax treaty exemption Only certain countries have tax treaties with the U.S. Tax treaties apply to Federal tax withholdings only Exemption is usually for a limited time

12. Consequences of no completed GLACIER record • Possible taxation up to 30% • Treaty exempt individuals do not receive exemption • Social Security & Medicare Wage tax withheld • University liability for incorrect tax residency status

13. GLACIER: Helpful Tips • Initiate GLACIER record prior to students arrival, student can complete it upon arrival • Remind student to update GLACIER if type of funding changes • Have students prepare photocopies of required docs for ITIN application

14. GLACIER Resourceshttp://payroll.berkeley.edu/

15. Tax Filing Resources for International Students & Scholars

16. What is CINTAX? • Nonresident alien federal tax preparation software • Made available to Berkeley foreign nationals by BIO • Incorporates tax treaty information • Itemization for nonresident aliens • Instructs how to refund social security and/or medicare taxes

17. Nonresident Alien Federal Taxes • Nonresidents must file if present in the US during previous tax year • May be eligible for treaty exemption based on their country of tax residency

18. Nonresident Alien State Taxes • Filing requirement if worldwide or California-sources income is more than $11803 • If income is below $11803, students and scholars can file for refund • Filing not possible through CINTAX

19. Accessing CINTAX • Via Glacier for students with complete records • Via Access Code from Berkeley International Office • Email cintax@berkeley.edu

20. Tax Resources from BIO • CINTAX at I House • March 31 from 7-8pm • Federal & State Tax Prep with California Franchise Tax Board • April 5, 10-12 I House Auditorium • Website Resources & FAQs • internationaloffice.berkeley.edu/tax_assistance

21. Review:Hiring & Paying F-1 & J-1 Students

22. F-1 & J-1Differences: Employment

23. Required for On Campus Employment • Passport • I-20 • I-94 • Social Security Number • Glacier Record • Passport • DS-2019 • I-94 • Site-specific authorization letter from J-1 sponsor • Social Security Number • Glacier Record F-1 Students J-1 Students

24. Required for Fellowships • Complete GLACIER • Complete ITIN Application & File with Payroll • Enroll in EFT • Provide dept with ITIN after receipt • Complete J-1 Employment/Fellowship Authorization Form • Complete GLACIER • Apply for SSN • Enroll in EFT • Provide dept with SSN after receipt F-1 Students J-1 Students

25. J-1 On Campus/Fellowship Authorization Form • Department completes Employment/Fellowship section • Send student to BIO for endorsement • Used for SSN Application

26. F-1 Employer’s Letter for SSN * * * * *

27. When To Apply for SSN • New F-1 & J-1 Students • Must be registered at the University • Wait TWO WEEKS after the start of first semester before applying for SSN • Continuing F-1 & J-1 Students • Must be registered

28. Key Contacts Payroll/GLACIER glacieradmin@berkeley.edu Drop In Hours: M-F 12:30-2:30 140 University Hall Nelcy Dwight, Human Resources 642-5470; ndwight@berkeley.edu Berkeley International Office 642-2818; internationaloffice@berkeley.edu

29. Questions?

30. Thank you!