Tax Compliance Internationals
Paid through Payroll – Departments who sponsor or appoint international faculty, staff, or students should contact ISO for assistance with appropriate authorization prior to the individuals arriving. Once the appropriate authorization is obtained and the hire is complete their tax status and eligibility need to occur. Glacier is an application purchased by the University in 2005 to assist with international tax status and eligibility. Internationals must complete their Glacier record (www.online-tax.net) prior to first payment made to ensure proper taxation. Internationals sponsored by the University of Rochester will have their Glacier record set up by ISO triggering them to receive an e-mail explaining the overall application and its requirements. Please e-mail glacier@hr.rochester.edu for questions relating to this application.
Procedures for New Internationals (.pdf)
GLACIER – is an on-line application that assists the University of Rochester with international tax compliance. internationals receiving a payment from the University will receive a password and instructions on how to access the GLACIER On-line Tax Compliance System via an e-mail from support@online-tax.net. The GLACIER application is accessible via the internet from any web-accessible computer. Once a password and instructions are received the foreign national should enter all information available into the GLACIER application without delay and update as needed. To access the GLACIER application, go to www.online-tax.net.
The maximum rate of US federal income tax will be withheld from all payments until you complete your GLACIER record and submit your forms for processing. This form is not a guarantee for salary. Correct forms need to be submitted for payment to the HR Service Center or Accounts Payable.
Process:
At the initial point of contact (upon hire or acceptance to program), an international can access GLACIER. internationals on UR-sponsored or non UR-sponsored visa programs will have an initial record set up through ISO, Residency Office, Payroll, AP or HR offices during the hiring process.
Internationals must have their relationship and funding information supplied to them in order to successfully complete their GLACIER record when they arrive in the United States.
Any changes to the international’s demographic information or appointment must be updated (usually by the international) in GLACIER. There is a checklist available online to assist the international in completing their Glacier record: glacierchecklistinstructions.pdf. Click here for checklist: glacierchecklist.pdf
E-mail/IDs:
It is very important that the international complete and update their GLACIER record, especially with their email address. GLACIER is simple and convenient to use; for additional information, contact a UR Nonresident Alien Tax Specialist.
Please direct any questions about using the GLACIER application to support@online-tax.net
To contact a UR Nonresident Alien Tax Specialist for assistance, send an email to glacier@hr.rochester.edu or call the ISO office at 275-2866, Payroll at 275-2040, or Accounts Payable at 275-3483.
Applying for a Social Security Number:
Social Security Numbers are required for all work related activities in order to report to the US government. Payments will not continue past the grace period below without a Social Security Number.
Process steps:
• Wait 10 days after entry to the U.S. before applying for a Social Security number
• Obtain employment verification letter from hiring department
• Obtain work authorization letter from the ISO
• Complete SSN application (Form SS-5 – www.ssa.gov/online/ss-5.pdf )—available at the ISO (213 Morey Hall)—and file with the Social Security Administration (100 Chestnut Street, Rochester NY 14604 or 4050 Ridge Road, 2nd Floor, Rochester NY 14626)
With proof of application from SSA and ISO letter, the international may receive up to 2 months of paychecks while their SSN is pending. Checks will be held within Payroll after this timeframe until the SS# is obtained.
New SSA rules require proof of a job offer or actual employment w/SSN application. Individuals who are not eligible for an SSN may apply for an Individual Taxpayer Identification Number (ITIN) on form W-7 at the IRS (255 East Avenue) or at many U.S. consular offices abroad along with the original, completed tax return (including Form 8233) for which the ITIN is needed.
Working out of state/country – Students who currently claim non-residency status are subject to NYS tax on income received from the University (except for Illinois and Tennessee) as NY sourced income. The University does not hold a ‘relationship’ with any other states but IL and TN – employees who work in any other state are eligible for NYS withholding and will have NYS tax withheld.
1042s – Are available through the Glacier application through June of the current year for those who are eligible. Requests after June and for prior years would need to be done via the Glacier e-mail (glacier@hr.rochester.edu). When sending requests please include your University HRMS ID and the year you are requesting a re-print.
Glacier Tax Prep – is free software that assists nonresident aliens for tax purposes with preparing their federal tax return. The software is available through Glacier or ISO at www.iso.rochester.edu.