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 (withholding) 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 an inaccurate tax withholding or taxes owed when filing your taxes. 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.  For instance you are not eligible for a tax treaty until you have a social security number.

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.  In your email request, give us your full legal name:
                   Last Name:
                    First Name:
                   Middle Name:
                   UMass email – if you have one:
                   Personal email address:
                   Campus ID Number – if you have one:
     
  2. You will receive an email from support@online-tax.net with a temporary User ID and temporary password, after we create your user account.
  3. Log into GLACIER ( https://www.online-tax.net/ ) using the temporary User ID and Password provided in the email from support@online-tax.net.
  4. Select a new User ID and Password to continue.
  5. Read the User Agreement.
  6. Check the box to allow University of Massachusetts to provide your tax Form 1042‐S to you electronically.  If you accept this – it will be available to you within GLACIER by the deadline each year. 
  7. Click “I Accept”.
  8. Select "Create/update/view my Individual Record." 
  9. Click next and follow the online process to complete your record.
  10. For detailed instructions on completing your GLACIER Profile, go to:  https://www.umassp.edu/nonresident-alien-taxation  scroll down to find the header of “Employees” and click on “Create a GLACIER Record”.  
  11. View, print and sign/date the Tax Summary Report and Required Forms created by GLACIER.
  12. You will be instructed to: Click “Next” to properly exit GLACIER, and Save your record. Click Exit. It is important to log out of the program completely.

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 (or DS-2019 for J-Status), Form I-94 and Visa Stamp/Sticker. 

Questions?

Questions? Please contact Laura Macsuga - tel 413-545-6211 / macsuga@admin.umass.edu

1042-S Forms

Tax Treaties cannot be processed retro-actively.  If you submitted your updated GLACIER packet to HR; for a nonresident alien this would include Form 8233-2022  [a new packet must be submitted for each calendar year]; for a Resident Alien, this would include Form W-9.   All wages exempted from taxes under the treaty will be reported on a 1042-S form. Your taxable wages (wages earned above your maximum treaty amount - if applicable) will be reported on your W-2 form. 

If you received payments under a tax treaty or a vendor payment or certain scholarships and awards, you may receive one or more 1042-S forms. The 1042-S forms are distributed separately from the W-2 forms. You will need to log into GLACIER to download your 1042-S forms (if applicable).  They will be available 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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