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Foreign National Visitor / Non-Resident GLACIER Guide

This guide is intended for Departments processing Accounts Payable payments to Foreign Nationals. It covers the type of payments to non-U.S. and non-Permanent Resident Alien payees that require a GLACIER record. It explains processes to ensure we properly withhold tax and report payments. Assistance is available for GLACIER-related questions from the FAR Office. Assistance is available for Payroll related GLACIER questions from the Payroll Office.
Foreign Nationals: Access GLACIER or Administrators: GLACIER site.
  
  
  
Direct_Payment.pdfWritable PDFDirect_Payment
Fellowship_Scholarship_Worksheet.pdfWritable PDFFellowship_Scholarship_Worksheet
Foreign_Personal_Services_Checklist.pdfWritable PDFForeign_Personal_Services_Checklist
Foreign_Scholarship_Fellowship_Checklist.pdfWritable PDFForeign_Scholarship_Fellowship_Checklist
Independent_Educational_Outside_US.pdfWritable PDFIndependent_Educational_Outside_US
Payee_Setup_204.pdfWritable PDFPayee_Setup_204
Payee_Setup_Instructions.pdfPayee_Setup_Instructions
Services_Performed_Outside_US.pdfWritable PDFServices_Performed_Outside_US
Vendor_Electronic_Funds_Authorization.pdfWritable PDFVendor_Electronic_Funds_Authorization
 Certification_of_Academic_Activity
 UC_W-8BEN
 IRS_Form_8233
 IRS_Form_W-7
 IRS_Form_W-8BEN (individual)
 IRS_Form_W-8BEN_Instructions
 IRS_Form_8233_Instructions
 IRS_Form_W-7_Instructions
 Personal_Services_Tax_Treaty_Articles
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  • Features and Benefits

    GLACIER is a secure, web-based Non Resident Alien tax compliance system that collects tax related information from Foreign Nationals receiving tax reportable payments from the University of California at Santa Cruz.
    Note: Travel reimbursements and work done outside of the U.S. do not require a GLACIER record. GLACIER determines:

    • Tax residency
    • Withholding rates
    • Income tax treaty eligibility
    • Stores and manages data
    • Generates management reports
    • Prepares tax forms and required statements

    Note: All Foreign Nationals receiving tax reportable payments from the University must have a GLACIER record whether they are paid through Payroll or FAST/AP.

    GLACIER provides the following benefits:

    • Provides foreign individuals with up-to-date information and support to assist them with complex tax matters
    • Reduces tax compliance burden on foreign individuals and University departments
    • Maintains compliance with current Federal Foreign National tax regulations

    Note: The Central Payroll Office will continue to review documents, withhold appropriate income tax, and perform year-end tax reporting functions.


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  • Who requires a GLACIER tax record

    GLACIER tax records are required for Foreign National Visitors receiving tax reportable payments with:

    • Visa types - A, B1, B2, E, F, H, J, K, L, O, P, TN, V, WB and WT
    • Employment Authorization Card (EAD)
    • Pending U.S. Permanent Resident
    • Pending Refugee or Asylum status

    Note: Refer to the Foreign National Visitor / Non-Resident Guide to see allowable payments per visa type.


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  • Payments that require a GLACIER tax record

    • Other income
    • Student scholarship/fellowship/award
    • Visiting scholar payments
    • Guest speaker fee/honorarium
    • Consulting fee
    • Artist/performance fee
    • Royalties (copyright and industrial)
    • Prize
    • Rent (housing expense, etc.)

    Note: Travel reimbursements and work done outside the U.S. do not require a GLACIER record.


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  • GLACIER Setup Process

    Need a GLACIER record?

    • Department completes the Initial GLACIER Information form for the Foreign National and notifies them to expect a future GLACIER-related email.
    • Departments or Foreign National email FinPolicy@ucsc.edu to get access to GLACIER.
    • FAR generates GLACIER email to the Foreign National with password and login instructions.
    • Foreign National logs into GLACIER and enters information.
    • Foreign National submits GLACIER generated documentation to their department contact.
    • Department submits the GLACIER forms and other required documents along with the payment request to FAST/AP. See:

    Note: Visitors should enter a GLACIER record before they arrive or when they are in the United States. GLACIER only allows entry for current calendar year activity. Please note that a date more than 30 days in advance may not be entered.

    Already have a GLACIER record?
    Department submits the GLACIER forms and other required documents along with payment request form to FAST/AP


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  • Accessing GLACIER


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  • GLACIER Foreign National training

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  • Tax Reportable Payments

    Attach the following required document copies and GLACIER forms to the invoice/payment form:

    • SSN or Individual Taxpayer Identification (ITIN) number on form
    • GLACIER forms (generated from GLACIER)
    • Copy of passport photo (not needed if EAD provided)
    • Copy of valid form I-94 or printouts of ESTA Confirmation and Authorized Application or unexpired Employment Authorization Document (EAD) card
    • F-1 Visa: Copy of I-20 Form (If not sponsored by UCSC, an EAD is acceptable if allowable under the terms and conditions listed on the EAD)
    • J-1 Visa: Copy of DS 2019 Form (If not sponsored by UCSC, then provide a letter from Responsible Sponsoring Officer is acceptable with current DS-2019)
    • Certificate of Academic Activity (B-1, B-2, WB, WT visa holders)
    • Submit applicable foreign document checklist with payment.

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  • Travel and Other Expense Payments

    Travel and other expense reimbursements are not tax reportable. Certain visa types do not allow for travel reimbursements. Refer to: Allowable payments per visa type.

    Travel Reimbursements/Payments
    Refer to the Travel Guide to determine payment process.

    • Attach the following required document copies to the invoice/payment form:
      • Copy of valid form I-94 or printouts of ESTA Confirmation and Authorized Application, or unexpired Employment Authorization Document (EAD) card
      • Certification of Academic Activity (B-1, B-2, WB, WT visa holders)
    • Submit Post Travel Reimbursement

    Other Types of Payments:


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  • Work Done Outside the U.S.

    The portion of a payment associated with services performed outside of the U.S. by a foreign national is considered foreign source income and has no federal or state tax withholding or reporting.


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  • Foreign National Tax Implications

    Payments for services provided, excluding travel expense reimbursements, within the United States are generally subject to Federal tax withholding and reporting on IRS Form 1042-S. GLACIER determines federal tax rate and tax treaty eligibility.

    Fellowship/Scholarship Payments
    Federal tax withholding rate: 14%

    Other Payments

    • Federal tax withholding at a rate of 30% of the payment amount reduced by an allowance amount based on the number of days that service was provided.
    • California state nonresident withholding tax at a rate of 7% for services done in California (CA) and payments that exceed $1,500 in a calendar year.

    Tax Treaty Benefit
    If you wish to claim the benefits of a tax treaty between the United States and your country of residence, you must:

    • Have a U.S. taxpayer identification number.
    • Be a resident of a country that has an income tax treaty with the U.S.
    • Receive income covered by a specific article in the tax treaty for which you claim exemption.
    • Meet all eligibility requirements (visa type, period of presence in the U.S., etc).

    Important Links:

    Note: Tax treaty benefits are only applicable to Federal tax.


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  • Foreign National Documents
    Issuer Form # Description
    Passport - photo page of unexpired foreign passport
    A photocopy of this page must accompany all non-travel reimbursement payment requests.
    USCIS DS-2019 Certificate of Eligibility for Exchange Visitor (J-1) Status (Formerly IAP-66). Issued to the visitor by the ISSS to certify visa holder has J-1 status.
    USCIS EAD Employment Authorization Document (EAD) Card (Form I-766) 
    Issued by the USCIS; employer must check the card to ensure it has not expired and the holder is eligible to work in the US.
    USCIS I-20 Certificate of Eligibility for Nonimmigrant (F-1) Student.
    Issued to the visitor by the ISSS to F-1 visa-holders, certifying work eligibility and other important information.
    USCIS I-797 Notice of Action (NOA) Approval Notice for TN and H-1B
    Issued by the USCIS. UCSC must be designated as employer in order for a non-reimbursement payment to be made to the visitor.
    USCIS I-94 Arrival/Departure Record
    The document is issued at the Port-of-Entry or received online through Customs & Border Protection (CBP) at www.cbp.gov/I94
    FTB 588 Nonresident Withholding Waiver Request
    FTB 590 Withholding Exemption Certificate
    Provides relief from California state tax withholding requirements
    IRS 8233 Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual
    IRS 8233 Instructions Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual
    Instructions
    IRS W-7 Application for IRS Individual Taxpayer Identification Number.
    An ITIN is required for a payment to be issued.
    IRS W-7 Instructions Application for IRS Individual Taxpayer Identification Number.
    Instructions
    IRS W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding.
    Foreign Nationals should use IRS W-8BEN if they are claiming treaty benefits or are providing the form only to claim they are a foreign person exempt from backup withholding.
    IRS W-8BEN Instructions Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding.
    Instructions
    UCSC 204 Payee Setup Request
    Required from all individuals that directly receive a payment or have UCSC make a payment on their behalf.
    UCSC CAA Certification of Academic Activity
    Required from all B-1, B-2, WB and WT visitors in order for a payment to be processed,
    UCSC W-8BEN Certificate of Foreign Status for Federal Withholding (formerly Statement of Citizenship Status). The Substantial Presence Test determines the tax withholding status of the visitor.

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  • Select applicable visa type

    Locate visa type from provided listing; information is provided per visa type:

    • Allowable payments
    • Documentation requirements

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  • Employment Authorization Document (EAD)
    Allowable Payments Policy and Guide Reference
    • Honorarium (Direct Payment)
    • Performance (PO)
    • Services (PO)
    • Expenses must be incurred in connection with a usual academic activity lasting up to 9 days.
    • Individual may not receive honoraria from more than 5 educational institutions in the previous six-month period.
    • No Exceptions to payment policy are allowed.
    • An unexpired Employment Authorization Document that contains a photograph (Form I-766)
    • Travel and Incidentals expense reimbursement
    • Expenses must be incurred in connection with a usual academic activity

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  • A-1, A-2 Visa - Staff of foreign embassies and immediate family of diplomats
    Allowable Payments Policy and Guide Reference
    Travel and Incidentals expense reimbursement Permitted to Diplomat as long as no profit is made

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  • B-1 Visa - Visitor for business purposes
    Allowable Payments Policy and Guide Reference
    • Honorarium
      (Direct Payment)
    • Performance
      (PO required)
    • Services
      (PO required)
    • Expenses must be incurred in connection with a usual academic activity not exceeding 9 days in duration, provided that the individual has not received honoraria or other compensation from more than 5 educational institutions in the previous six-month period.
    • No Exceptions to payment policy are allowed.
    • Travel and Incidentals expense reimbursement
    • Expenses may be reimbursed for reasonable travel and incidential expenses incurred in connection with a usual academic activity, regardless of the duration of the activity and regardless of whether the individual has previously received payment from other educational institutions.

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  • B-2 Visa - Visitor for pleasure purposes or a prospective student
    Allowable Payments Policy and Guide Reference
    • Honorarium
      (Direct Payment)
    • Performance
      (PO required)
    • Services
      (PO required)
    • Expenses must be incurred in connection with a usual academic activity not exceeding 9 days in duration, provided that the individual has not received honoraria from more than 5 educational institutions in the previous six-month period.
    • No Exceptions to payment policy are allowed.
    • Travel and Incidentals expense reimbursement
    • Expenses must be incurred in connection with a usual academic activity not exceeding nine days in duration, provided that the individual has not received travel and incidental expenses from more than 5 educational institutions in the previous six-month period.
    • No Exceptions to payment policy are allowed.

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  • Canadian Citizens

    Canadian citizen on implied B status: Canadian citizens who enter the United States without a formal visa have implied B1 status. Refer to B1 visa type for allowable payments.

    Required documents: Canadian passport, Driver's License or other proof of Canadian residency.


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  • F-1 Visa - Foreign Student
    Allowable Payments Policy and Guide Reference
    • Scholarship or Fellowship
    • Services
    • Prizes/Awards
    • Payment is only allowed if UCSC issued the traveler's USCIS Form I-20. If not sponsored by UCSC, an EAD is acceptable if allowable under the terms and conditions listed on the EAD.
    • No exceptions to payment policy allowed
    • Travel and Incidentals expense reimbursement
    • Expenses may be reimbursed for reasonable travel and incidental expenses

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  • F-2 Visa - Dependent of a foreign student

    Not eligible to receive a UCSC payment


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  • G-1, G-2, G-3, G-4, G-5 Visa - Employees of international organizations / immediate family

    Independent Personal Services (Honoraria, Services, Fellowship/Scholarship, Prizes/Awards):

    • Not allowed at UCSC (Non-sponsor)

    Travel and Incidentals expense reimbursement:

    • Expenses may be reimbursed for reasonable travel and incidental expenses

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  • H-1B
    Allowable Payments Policy and Guide Reference
    Employment Only

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  • H-2A, H-2B, H-3, H-4

    Contact the UCSC International Scholar and Student Services Office (ISSS) for more information.

    • H-2A - Temporary agricultural worker
    • H-2B - Temporary worker whose skills are needed in the US
    • H-3 - Trainees or participants in special education exchange program
    • H-4 - Dependents of H-1B, H-2, H-3 visaholders

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  • J-1 Scholar, J-1 Student Visa

    Visa Types:

    • J-1 Scholar - Researcher, professor, or short-term scholar here under an exchange visitor program
    • J-1 Student - Student here under an exchange visitor program
    Allowable Payments Policy and Guide Reference
    • Scholarship or fellowship
    • Honorarium (Direct Payment)
    • Prize or cash award (Direct Payment)
    • Performance (PO)
    • Services (PO)
    • Allowed to work if UCSC sponsor indicated on DS-2019
    • Non-UCSC sponsor must have written permission from Responsible Officer sponsoring the J-1 to receive funds from UCSC
    • No Exceptions to payment policy are allowed.
    • Travel and Incidentals expense reimbursement
    • Expenses may be reimbursed for reasonable travel and incidental expenses

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  • O-1 Visa - Alien with extraordinary ability in Sciences, Arts, Education, Business or Athletics
    Allowable Payments Policy and Guide Reference
    Services May only be paid by the employer who filed and received approval of O-1 petition for period covered by petition
    Travel and Incidentals expense reimbursement Expenses may be reimbursed for reasonable travel and incidental expenses

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  • O-2 Visa - Worker assisting O-1 visaholder
    Allowable Payments Policy and Guide Reference
    Travel and Incidentals expense reimbursement Reimbursement is allowed depending on travel expense arrangement made with O-1 visaholder

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  • O-3 Visa - Dependent of O-1 or O-2 visa holder

    Not eligible to receive a UCSC payment


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  • P-1, P-2, P-3 Visa (Athletes / Entertainers)

    Visa Types

    • P-1 Internationally recognized athlete or member of an entertainment group
    • P-2 Artist or entertainer in a reciprocal exchange program
    • P-3 Artist or entertainer in a culturally unique program
    Allowable Payments Policy and Guide Reference
    Services Not eligible to receive UCSC payment, unless UCSC is specified on the Notice of Action (I-797).
    Travel and Incidentals expense reimbursement Expenses may be reimbursed for reasonable travel and incidental expenses

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  • P-4 Visa - Spouse or child of P-1, P-2, or P-3 visaholder

    Not eligible to receive a UCSC payment.


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  • TN Visa - Canadian or Mexican professional

    Employment Only


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  • WB / WT Visa - Waiver for Business or Tourism
    Allowable Payments Policy and Guide Reference
    • Honorarium
      (Direct Payment)
    • Performance
      (PO required)
    • Services
      (PO required)
    • WB/WT status travelers participating in the Visa Waiver Program (VWP) will no longer receive an I-94 at port of entry if they pass certain pre-trip screening requirements through the Electronic System for Travel Authorization (ESTA). Important: Confirmation and Authorized Application printouts are required for payment.
    • Expenses must be incurred in connection with a usual academic activity not exceeding 9 days in duration, provided that the individual has not received honoraria or other compensation from more than 5 educational institutions in the previous six-month period.
    • No exceptions to payment policy are allowed.
    • Travel and Incidentals expense reimbursement
    • WB/WT status travelers participating in the Visa Waiver Program (VWP) will no longer receive an I-94 at port of entry if they pass certain pre-trip screening requirements through the Electronic System for Travel Authorization (ESTA). Important: Confirmation and Authorized Application printouts are required for payment.
    • Expenses may be reimbursed for reasonable travel and incidential expenses incurred in connection with a usual academic activity, regardless of the duration of the activity and regardless of whether the individual has previously received payment from other educational institutions.

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  • Q-1 - Participant in an international cultural exchange program

    Not eligible to receive a UCSC payment


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  • Before you start

    A Foreign National is a non-U.S. citizen who does not hold a Resident Alien Card and is issued a visa or Employment Authorization Document (EAD).

    • Different types of visas are issued based on the purpose of the visit.
    • Canadian citizens on implied B Status: Canadian citizens who enter the U.S. without a formal visa have implied B1 status. Required documents are:
      • Canadian passport
      • Driver's License
      • or other proof of Canadian residency.
    • Visitors, from a country participating in the Visa Waiver Program, are allowed entry without a visa and given WB or WT classification when they enter the U.S., thus being treated the same as B-1 or B-2 visa holders.
    • A Foreign National must provide an individual tax payer identification number (ITIN) or social security number (SSN) in order to receive a honoraria, consulting, performance, or personal service payment.

    Required Items:

    • Verify visa type and allowable payments to ensure UCSC can pay the Foreign National.
    • Verify Foreign National has a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN).  UCSC will not make tax reportable payments without SSN or ITIN. 
    • A Payee_Setup_204 must be on file with the Accounting Office before payment can be made
    • Contact UCSC ISSS office for help on visiting scholar and student visa information.

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  • Submit Payment for Processing

    Foreign National visitors or non-residents requesting a UCSC payment must submit the following documentation:

    Processing Payment

    • Send invoice or Direct Payment form along with all required foreign documents to FAST/AP or appropriate Office of Record (OR) department for payment processing
    • FAST/AP or department that received documents reviews payment information
    • FAR reviews information to ensure all required documents are submitted
    • Payroll office reviews foreign national documents, withholds appropriate tax, and performs all year-end tax reporting functions
    • Payment is processed

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  • Glacier FAQs

    Q) What is GLACIER?

    • A) GLACIER is a secure, on-line tax compliance software system that collects tax related information from foreign individuals receiving funds from the University of California at Santa Cruz.

    Q) Do I need a GLACIER record?

    • A) All foreign individuals receiving funds from the University must have a GLACIER record whether they are paid through Payroll or Accounts Payable. GLACIER determines residency status and tax treaty eligibility for the foreign individual.

    Q) How do I access GLACIER?

    • A) After the Access Form has been submitted to the System Administrator, Admin 2‘s & 3’s receive email from Glacier with User ID and Password. Foreign individuals will receive an email from support@online-tax.net with instructions on how to access GLACIER.

    Q) Where and when can I access GLACIER?

    • A) GLACIER can be accessed 24 hours a day, 7 days a week from any computer that has internet access.

    Q) What should I do if I forget my user name and password?

    • A) Go to www.online-tax.net and select “login now”. On the logon page select “forgot login information?” Enter your email address and an email will be sent to you with your login information.

    Q) Who can I contact if I need help with my GLACIER Tax Record?

    • A) Each GLACIER screen has an online help button. If you need additional assistance you can contact GLACIER User Support by email at support@online-tax.net. If your problem is still not resolved, contact GLACIER Support within the Payroll Office.

    Q) Can I complete my GLACIER record before I arrive in the United States?

    • A) You can access GLACIER 30 days before arriving in the U.S. but you will need to submit the forms along with U.S. entry documentation to the address provided after your arrival.

    Q) How long does it take to complete my GLACIER Tax Record?

    • A) It will take approximately 30 minutes to 1 hour to complete the GLACIER process. Once you have started the process you must complete it or start over. There is no option to save a partially completed record.

    Q) If I make an error what can I do?

    • A) You can log back into GLACIER and correct your mistake. You must reprint all of your affected documents and resubmit them to the address provided.

    Q) Who does not need to complete a GLACIER Tax Record?

    • A) U.S. citizens and permanent residents do not need to create a GLACIER tax record.

    Q) A foreign national has applied for an ITIN/SSN, but has not yet received it. Can the visitor fill out a GLACIER record?

    • A) Yes, the foreign national can select the following option in GLACIER "The individual has applied for an ITIN/SSN, and has not yet received the number" and continue completing their record. UCSC will not pay the individual until the ITIN number is received. Therefore, once the individual gets the ITIN/SSN they will need to update their GLACIER record and submit the required documents.

    Q) If a Foreign National disagrees with GLACIER’s Tax Summary Report determination, what should they do?

    • A) Contact your unit representative to review your information. Unit representative contacts the Payroll Office if they require assistance.

    Q) How will I receive my 1042S (Foreign Person’s U.S. Source Income Subject to Withholding) tax form at year end?

    • A) Your tax documents will be available on-line in GLACIER in the middle of February.

    Q) Will Glacier Tax Prep (year end tax software) link with GLACIER to help me produce my year end taxes?

    • A) UCSC will have Glacier Tax Prep available in the middle of February for filing Federal Tax returns through Glacier for non resident alien tax status individuals.

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  • Where to get help

    Tax reportable payments may be subject to tax withholding and reporting: Refer to the following checklists for documentation requirements:

    Other payments: Assistance with questions related to payments not subject to taxation may be obtained from the Financial Accounting and Reporting Office.

    Payments involving contract and grants: Assistance may be obtained from the Extramural Funds Accounting Office.

    Additional questions: Refer to the Office of International Education for additional information.


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