1. UC Berkeley Payroll Office Berkeley International Office UC Berkeley Human Resources

2.  Kristina Reyes, Payroll  Rebecca Sablo, Berkeley International Office  Nelcy Dwight, Human Resources

3. I. GLACIER Tax Compliance System II. Tax Filing Resources III. Review: Hiring & Paying F-1 & J-1 Students IV. Q&A, Closing

4.  Operated & maintained by Payroll  On-line tax compliance software system  Collects tax related information  Determines residency status & tax treaty eligibility

5.  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 glacieradmin@berkeley.edu

6. 1. Hiring/Awarding Department completes initial GLACIER Information Form to request record 2. Provide copy or basic information to international student 3. Student follows instructions in email from support@online-tax.net to access GLACIER support@online-tax.net 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

8.  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.  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.  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 The Tax Treaty Statement Background Information

12.  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.  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

16.  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.  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.  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.  Via Glacier for students with complete records  Via Access Code from Berkeley International Office ◦ Email cintax@berkeley.edu

20.  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

22. IssueF-1J-1 On Campus Employment Work Authorization Required NoYes – position and department specific for both employment & fellowships Can work during 30 days prior to program start date YesNo – program start date can be changed for academic program

23. F-1 Students J-1 Students  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

24. F-1 Students J-1 Students  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

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

26. * * * * *

27.  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. 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.edundwight@berkeley.edu Berkeley International Office 642-2818; internationaloffice@berkeley.eduinternationaloffice@berkeley.edu