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GLACIER Tax Compliance System - Help

• Introduction
• Nonresident Versus Resident Status
• Substantial Presence Test
• Income Tax Withholding for Foreign Payments
• Payments to California Non-Residents
• Services Performed Outside the U.S. by a Foreign Person

 

The guidelines have changed when making payments to foreign individuals performing part or all of their services outside of the U.S.

If the service was performed entirely outside of the U.S. and the individual will not enter the U.S. for any reason connected to this service, Tax Accounting must now have the following:

• A completed UC W-8BEN
• Payments for services done outside of the U.S. by a foreign person are not reportable or taxable in the U.S.

If part of the service was performed outside of the U.S. and part of it was performed in the U.S., the university must now have the following:

• Must have a GLACIER Record for services performed in U.S. and the completed UC W-8BEN for services performed outside U.S.
• U.S. Social Security Number or Individual Taxpayer ID Number (ITIN)
• Copy of I-94 (Alien Departure Record)
• Copy of DS-2019 (Certification of Eligibility for Exchange VisitorJ-1 Status) if J-1
• Copy of I-20 (Certificate of Eligibility for Nonimmigrant Student Status) if F-1

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