International Employee Taxes and Tax Treaties

To determine your tax status and eligibility for a tax treaty, all non-U.S. citizens who receive compensation, scholarships or fellowships from the University must first provide the required information and complete the necessary forms using GLACIER (Artic International LLC), the University’s secure Online Tax Compliance System. This information must be provided prior to any payment so that the correct tax withholding and reporting decisions are made; failure to do so may result in the maximum rate of tax withholding. See Get Started below to begin.

About Taxes and Tax Treaties

As a University employee the income you earn is taxable under both federal and state statute. The Internal Revenue Service (IRS), the U.S. government tax authority, requires the University to collect information from non-U.S. citizens, and non-permanent resident aliens, to determine tax residency, rate of tax withholding, and reporting requirements.

Certain taxable payments made by the University to you may be exempt from U.S. tax based on an income tax treaty entered into between the U.S. and your country. The existence of a tax treaty does not automatically ensure an exemption from taxation; rather, you must satisfy the requirements for the exemption set forth in the tax treaty. 

Get Started: Complete Your Record in Glacier

  1. Access to GLACIER requires a user account. To obtain one, email a request to payroll-international@umass.edu.
  2. In your email request, give us your full legal name and your personal email address - but not your @umass email address.
  3. You will receive an email from support@online-tax.net with a temporary User ID and temporary password, after we create your user account.
  4. Log into GLACIER using the temporary User ID and Password provided in the email from support@online-tax.net.
  5. Select a new User ID and Password to continue.
  6. Read the User Agreement.
  7. Check the box to allow University of Massachusetts to email your tax Form 1042‐S.
  8. Click “I Accept”.
  9. Select "Create/update/view my Individual Record." 
  10. Click next and follow the online process to complete your record.
  11. View , print and sign the forms created by GLACIER
  12. You will be instructed to: "Click NEXT to properly exit GLACIER, and Save your record. Click Exit." This is important to finish.

Deliver Your Tax Summary Report to Human Resources

Finally deliver your signed Tax Summary Report, required forms and required document copies either in-person (recommended) or by mail to the Employee Service Center in Human Resources. Please do not use email.

Review the Tax Summary Report for a complete list of required forms and required document copies. Required document copies typically include I‐20,  DS-2019, Form I-94 and Visa Stamp/Sticker. 

Questions?

For questions, please contact Human Resources representatives:

  • Kathie McInerney (413) 545-0391
  • Linda Berry (413) 545-0287

1042-S Forms

If you are a non-resident alien employee who has claimed exemption from income tax withholding based on a tax treaty, your exempt treaty wages will be reported on a 1042-S form. Your taxable wages (if applicable) will be reported on a W-2 form. If you were not a U.S. citizen, or U.S. resident for some portion of the tax year, and you received a vendor payment or certain scholarships and awards, you may receive one or more 1042-S forms. The 1042-S forms will be distributed to the non-resident alien employees separately from the W-2 forms. They are distributed by the date required by the IRS which is usually March 15.

Income Tax Questions?

Go to VITA (Volunteer Income Tax Assistance Program) at the Isenberg School of Management.

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