GLACIER FAQS

Completing Glacier
Tax Documents
Tax Treaties
Tax Withholdings
Updating Glacier individual record
Nonresident alien working outside of US

1. Completing Glacier

I completed my Glacier individual record. What Glacier forms and documents do I need to submit?
The Glacier system will generate the specific forms based on the payment type(s) you selected and your current visa type. Please make sure to check your Tax Summary Report page (page one of your PDF file from Glacier). The boxes above your signature line will list all the required Glacier forms and document copies you need to submit for review (see red box in the example below).
I have all my Glacier forms and documents ready for submission, how do I submit it to TCC?
Please DO NOT email the required Glacier forms and documents to TCC staff. You may submit them through our Secure File Drop. Once TCC staff reviews and accepts your submission, you will get an email confirmation from UC Davis ticketing system called Service Now.
I just received my UC Path ID. What do I need to do?
Please email afs-trcmail@ucdavis.edu and provide your full legal name and the email attached to your individual Glacier record, and do not include any SSN or ITIN information. In order to receive tax treaty benefits, your Glacier individual record must include your UC PATH ID in order for UC Path to tax your paycheck correctly. If you are receiving wages from UC Path and do not already have a Glacier individual record, please follow the instructions to create a Glacier account and submit your Glacier access request form.
I get Glacier email reminders to complete my Glacier individual record. However, I used Glacier Tax Prep or other tax programs to file my tax return already. Can I stop getting these email reminders?
If you don't expect any more payments from UC Davis/UC Path, then please notify afs-trcmail@ucdavis.edu that you do not need a Glacier account. This will allow the glacier email notifications to cease.

Please note that inside of the Glacier system, there are two programs: Glacier individual record and Glacier Tax Prep (GTP). TCC only handles the Glacier individual record portion in Glacier. You are required to complete a Glacier individual record when you have an active employment with UC Davis and/or expect other payments such as fellowship, honorarium, etc. from UC Davis. This system helps determine your tax residency status and the tax rate that we apply to your UC Davis payment(s). Action is needed on your part when you get these Glacier email reminders.

Glacier individual record is NOT your tax return that you file with IRS or the state. Therefore, we DO NOT require you to submit your tax returns (Form 1040NR, Form W-2, Form 1042-S, etc) with your GLACIER packet.
According to my Glacier individual record, I am a nonresident alien for U.S. tax purposes. I need to complete a Form W-4. Can I get assistance with the Form W-4?
Unfortunately, TCC staff are not certified tax preparer/professional tax accountant and therefore cannot provide formal tax advice on the Form W-4. For resource, please see IRS Notice 1392 - Supplemental Form W-4 Instructions for Nonresident Aliens.

2. Social Security Number (SSN)

I don't have a SSN/ITIN yet. Can I still receive my paycheck?
Yes! UC Path should still be able to issue your paychecks.

Even if you haven't complete your Glacier individual record, you will still receive your paychecks. However, UC Path will apply maximum tax withholdings on your paychecks until you complete your Glacier individual record, and submit the required completed Glacier forms and document copies to TCC.
If you do not have an SSN, you will need to apply for one through the Social Security Administration. A Social Security Number (SSN) is required for all employees in the U.S. It is used for reporting your wages to the government and for determining your eligibility for Social Security benefits.
How do I apply for a Social Security Number (SSN)?
To apply for an SSN, you must complete Form SS-5 and submit it to your local Social Security office, along with original documents proving your identity, work-authorized immigration status, and age. Once you receive your SSN, you should update your UC Path profile and Glacier individual record with this information.
What do I do once I receive my SSN/ITTN?
Make sure to report your SSN to UC Path and update your Glacier individual record.

3. Tax Treaties

What is Tax Treaty Exemption?
International visitors can be eligible to be taxed at a reduced rate or exempt from U.S. income taxes on certain items of income they receive from sources within the United States. Tax Treaty Benefits are dependent on the conditions stated in the tax treaty agreement.
I am a visiting international scholar with an available tax treaty. My earnings are subject to a tax treaty exemption. I didn’t complete my tax treaty process prior to my paycheck being issued and taxes were withheld. Can you refund the tax withheld?
No, the university cannot refund taxes withheld prior to the completion of your tax treaty paperwork. The tax treaty is only effective for payments after the completed treaty paperwork is submitted to the IRS by the university. You may be entitled to a refund when you file your tax return after the end of the calendar year.

4. Tax Withholdings

I have completed Glacier and I am eligible for tax treaty. Why are you withholding California income taxes?
Tax Treaty exemptions only apply to federal tax withholding. California does not conform to federal law relating to income protected by US tax treaties. California income is taxable and subject to withholding.
I am an international employee. Am I required to pay FICA taxes?
If you are a nonresident alien for U.S. tax purposes and have not passed the substantial presence test, you may be exempt from paying FICA taxes. However, if you become a resident alien (e.g., by passing the substantial presence test), you will be subject to FICA taxes.
FICA is a U.S. federal payroll tax that funds Social Security and Medicare programs. It is deducted from your paycheck to ensure that you contribute to these programs. FICA consists of two parts: Social Security tax (12.4%) and Medicare tax (2.9%) All employees in the U.S. are required to pay FICA taxes unless exempt under a specific provision, such as a student FICA exemption or nonresident alien status.
Why is DC Safe Harbor Plan being deducted from my paychecks?
There are certain UC Davis positions that doesn't pay into Social Security benefits. Instead, the university enrolls you into a retirement plan called DC Safe Harbor Plan.
Nonresident alien for U.S. tax purposes are not subject to Medicare and Social Security/DC Safe Harbor Plan (also know as FICA). It is likely that your residency status changed from a nonresident to a resident for US tax purposes by passing the substantial presence test. All residents for tax purposes are subject to FICA or DCP, depending on their position.
I completed a Glacier individual record. I know there is a tax treaty exemption agreement between my home country and the US. How do I obtain the tax treaty exemption?
To be eligible for the tax treaty exemption, you must meet all the specific requirements. If you see any hold such as "HOLD 1" on your Glacier individual record, then you are not eligible for a tax treaty exemption at this time. A "HOLD 1" means you don't have a social security number (SSN) or an individual taxpayer identification number (ITIN). You must have a SSN/ITIN to be eligible for tax treaty. For more information about SSN and ITIN, please see Services for International Students and Scholars (SISS) here. Once you obtain your SSN/ITIN, you will need to enter it in your Glacier individual record. The Glacier system will recalculate and see if you're eligible for tax treaty exemption. Please make sure to report your SSN/ITIN to UC Path.
I am married. My spouse and/or dependents are here with me in the US. Why is my martial status for federal tax withholding marked as "single" on my earning statement and I don't have the option to change it in the UC Path portal.
If your tax residency status is a nonresident alien for US tax purposes in the Glacier system, then you can't change your martial status. Per IRS regulations, your marital status must be "single" until after your "Residency Status Change Date" listed on your Tax Summary Report. You will become a residential alien for US tax purposes after this date.
Once this date passed, you can update your federal tax withholdings in the UC Path in the portal. This restriction only applies to your federal tax withholding. As for your state tax withholding, you can update your form DE 4 or state tax form withholding in the UC Path portal regardless of your tax residency status.
5. Updating Glacier individual record
I extended my visa or my visa status has changed. What do I need to do in Glacier?
After extending your visa, please update the "Date Permission to stay in the U.S. Expires" field on the Time Spent in the US screen in Glacier. Please use the program end date listed on your updated Form I-20 (F-1 visa) or Form DS 2019 (J-1 visa). You will need to submit the updated Glacier forms and documents to TCC.
I recently obtained U.S. permanent residency (Green Card). How do I update my status with UC Davis?
Congratulations on obtaining your permanent residency! To update your status, you should:
1. Update your residency status in your Glacier account and submit the new Glacier forms to the Tax, Compliance, and Controls office.
2. Provide a copy of your Permanent Resident Card (Green Card) to your local HR department.
3. Please notify your SISS advisor.
4. If you are a student:
To update your student record, you will need to report your updated immigration status to the Residence Deputy at residencedeputy@ucdavis.edu. Please include your full legal name and UC Davis student ID number in your email message to them. The Residence Deputy may have you submit verifications to them. Once the Residence Deputy reviews, they will update your student record. It’ll bypass the Glacier requirement for any future fellowship payments.
How does obtaining permanent residency affect my tax withholdings?
As a U.S. permanent resident, you are treated as a U.S. tax resident, meaning you are subject to U.S. tax on your worldwide income. You will need to update your W-4 form in UC Path to ensure your federal and state tax withholdings are correct. Additionally, you will be subject to FICA taxes if you were previously exempt as a nonresident alien.

6. Nonresident alien working outside of US

I am not a US Citizen, I am working outside of the US, and I do not plan on being physically present in the US. Is my university-pay subject to Federal or State income tax withholding?
No, non-US citizens working outside of the US are not subject to reporting or withholding – Federal or State.
You will need to go to UC Path online > Employee Actions > Income and Taxes > Out-of-State Income Tax Withholding. You will need to follow the system prompts to complete the process. This will include completion of the Out-of-State Income Tax Withholding AND a Foreign Source Income Statement. UC Path Center staff will review your documentation and reach out directly with any questions.
I will be leaving the US and do not plan on returning, but I will continue to receive paychecks from UC Davis. How does this affect my tax liability?
Tax withholding is dependent on your tax residency status at the time of your departure.
- If you are a nonresident alien for US tax purposes, then you will no longer be subject to US taxation.
- If you are a resident alien for US tax purposes and have passed the substantial presence test, you will continue to be subject to UC taxation (state, federal, and FICA) for the remainder of the tax year. In the new tax year, you will cease to liable for any US taxes.
Please take the following actions to ensure your UC Path employee record is updated.
- 1. Prior to leaving the US, please update the "Estimated or Actual Date of Final Departure from the U.S." field on the 'Time Spent in the US' screen in Glacier. Please submit your updated Glacier paperwork to TCC via the secure tax drop link. Once TCC reviews your Glacier paperwork, your record will be terminated and you will not be required to maintain a Glacier individual record as long as you are outside of the US.

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2. Complete the process at the UC Path self-service portal at UC Path online > Employee Actions > Income and Taxes > Out-of-State Income Tax Withholding and Foreign Source Income Statement.

3. Open a case within the self-service UC Path portal asking UC Path Center staff to review your residency and reporting status for tax purposes