Taxation of Nonresidents

The university is required to follow strict Internal Revenue Service regulations regarding the taxation and reporting of payments made to non-United States citizens.

Tutorials

Glacier Individual Record (general)

A tutorial for completing a general Glacier individual record.

› Glacier for Fellowship Payments

A tutorial for reporting fellowship payments in Glacier.

› Tax Treaty Renewal for 2022

A tutorial for completing a tax treaty renewal for 2022.

In order to comply with the U.S. tax laws, the university must determine the tax residency status of nonresident aliens. The university uses Glacier Online Tax Compliance System to determine the U.S. residency status for tax purposes based on the information provided by the nonresident alien. All nonresident aliens employed by the university are required to use Glacier.

If you wish to update California withholding, please complete the California withholding certificate, DE-4, and submit a case to UCPath (via case management) with the completed form attached. 

Resources