UC Berkeley Payroll Office Berkeley International Office UC Berkeley Human Resources

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

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

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

 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 from if a payment is held due to incomplete GLACIER record

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 from 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 receipt  Student will be instructed to sign & send or deliver forms in person to Payroll Office

 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

 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

 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

 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

 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

 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

 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

 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

 Via Glacier for students with complete records  Via Access Code from Berkeley International Office ◦

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

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

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

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

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

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 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

Payroll/GLACIER Drop In Hours: M-F 12:30-2: University Hall Nelcy Dwight, Human Resources ; Berkeley International Office ;