1. GLACIER Nonresident Alien Tax Compliance System
GLACIER is a secure, web-based nonresident tax compliance system, provided by Arctic International, LLC.
This system is designed to allow Tulane University to efficiently and effectively collect personal information and U.S visit history. Based on the information entered, the system will determine tax residency status (perform the substantial presence test) and apply applicable income tax treaty, according to the Internal Revenue Service (IRS) rules and regulations.

2. GLACIER
The University uses data from GLACIER to determine the required tax withholding rate and to make the necessary tax withholdings from all Tulane payments to foreign nationals through Payroll or Accounts Payable. This is to ensure tax compliance for all Tulane payments to foreign nationals.
All foreign nationals who have a payment relationship with the University are required to enter their personal information and their U.S. visit history in the GLACIER system.

3. GLACIER
Once the individual completes the data entry, GLACIER will generate the following forms:
Tax Summary Report: summarize the information that the foreign nationals entered, U.S. Residency Status, Federal Tax (taxable vs exempt), FICA (taxable vs. exempt)
Form W-4 Employee’s Withholding Allowance Certificate
Form 8233 Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, if eligible for tax treaty
Form W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding, if applicable
Instruction on how and where to submit the Tax Summary Report and all required tax forms and documents

4. GLACIER
Keeping your GLACIER record up-to-date will help the University to make accurate tax withholdings and also to ensure that you are in the legal immigration status to receive payments.
If information changes, foreign nationals must update the information in GLACIER and submit all updated paperwork to ITO
Immigration status (extension of current status, change to a new status)

5. Sample Tax Summary Report