Glacier System:
Q: What is Glacier?
A: Glacier is an on-line application that assists the University of Rochester with international tax compliance. Questions can be addressed through email at glacier@ur.rochester.edu
Q: How do I get a Glacier record?
A: If you are a UR sponsored individual ISO will enter you upon check in. Non-sponsored are entered via the Glacier Administrator.
Q: Do I need to do anything if my visa status changes?
A: Yes you need to update your status within Glacier and submit a new tax summary along with any required paperwork to the Payroll Office. Please send an e-mail to the Glacier group at glacier@ur.rochester.edu for any questions or assistance needed. Please be sure to have your I-9 updated.
Q: Where do I send my documents from Glacier?
A: The address is on page 2 of the tax summary, please do not email tax documents.
Q: I am leaving the university what should I do?
A: Notify ISO, the Glacier payroll box at glacier@ur.rochester.edu and update your Glacier record with current email and mailing addresses.
Q: What is treaty renewal?
A: Each calendar year a new set of tax forms are required for the upcoming calendar year. Some renewals are yearly, some are every 3 years. You will receive notification via email if you are required to complete renewal paperwork.
HRMS:
Q: How do I add/change my address?
A: Send an e-mail to the Glacier group at glacier@ur.rochester.edu with your new address. You will also have to update your Glacier record with the new address at online-tax.net . Students must update their address with the Registrar.
Q: Why can’t I enter my direct deposit in HRMS?
A: A social security number is required to be able enter a direct deposit. Please send an email to glacier@ur.rochester.edu for instruction on how to set up direct deposit without a social security number.
Q: How do I view my HRMS record after I leave?
A: Please make sure you have signed up for duo authenticity for HRMS so you can get any tax forms from HRMS after you leave the University – you will have up to 18 months to enter HRMS after you leave, tech.rochester.edu/services/two-factor-authentication/.
Immigration Status/Documents:
Q: Where do I get my I-94?
A: The I-94 document can be accessed and printed at cbp.gov/I-94.
Q: I have extended or shortened my stay, what should I do?
A: Please update your Glacier Record at online-tax.net with their new expiration and send the updated documents to the address on page 2 of the tax summary.
Paychecks:
Q: Can I be paid without a Social Security Number (SSN)?
A: Yes, but as soon as you receive your SSN number, please take your card to ISO or the Registrar’s office. Please update your Glacier record to see if an exemption is applicable to you now that you have a social security number. Once your Glacier record is updated, please to send the tax documents to the Payroll Office.
Q: I have a Non-Service Scholarship/Fellowship, will taxes be deducted from my checks?
A: If you are from a country that does not have a Tax Treaty with the US the Internal Revenue Service (IRS) requires 14% be deducted in Federal Taxes. There will also be an additional amount deducted in New York State taxes.
Tax Forms & Tax Filing:
Q: How do I receive my 1042-S form?
A: All 1042-S forms are issued electronically. An email is sent from support@online-tax.net to the recipient when the 1042-S form(s) are ready.
Q: How do I seek tax return help?
A: GTP is available for nonresident aliens for tax purposes and you will be notified via email when it is ready for use. ISO also has a tax return resource page available.
Q: Do I need to file a tax return with the US?
A: Yes you will need to file a tax return with the IRS. Communication will go out at year-end informing you that your tax document(s) are available. Glacier Tax Prep is an on-line application that all non-resident aliens for tax purposes can use to assist with year-end reporting and filling. Please watch for the communications from support@online-tax.net and contact ISO at (585) 275-2866 or contact tax@iso.rochester.edu with any questions.
Q: If I have a taxable scholarship do I have to file a tax return?
A: If you are a nonresident alien in F, J, M, or Q status, yes, you have to file a tax return even if the scholarship is your only U.S. source of income. If you are a resident alien, you have to file a Form 1040. Your taxable scholarship should be recorded on the wages line with “SCH” indicated on the line beside it.
Q: I am an international who has none of these tax forms do I still need to complete a tax return?
A: An International Person with no income, is still required to complete an Annual Tax Form (8843) which is sent to the Internal Revenue Service (IRS). Please see ISO’s tax resource page for information regarding form 8843.
Q: I have completed my Annual Tax Return, can I send it to the Payroll Office?
A: Your Annual Tax Return should be sent to the Internal Revenue Service (IRS).
Tax Withholding:
Q: Who can assist me with my tax status?
A: Payroll can explain your current taxation but cannot provide tax advice. We strongly encourage you to speak with a professional tax consultant of your choosing.
Q: My tax status is incorrect. How do I fix?
A: Please send an e-mail to the Glacier group at glacier@ur.rochester.edu for assistance.
Q: Why can’t I change my W-4 and IT-2104 in HRMS?
A: A Non-Resident Alien for Tax Purposes, cannot make changes to their taxes in HRMS.
Q: I should not be taxed. How do I receive a refund?
A: Tax refunds are not granted for wage exemptions, you can file this on your tax return. Please send an e-mail to the Glacier group at glacier@ur.rochester.edu for assistance or questions.
Q: What is FICA tax?
A: FICA tax is Federal Insurance Contribution Act. FICA contributions are for Social Security and Medicare tax. Tax is paid half by the employee and half from the employer.
Q: Do I have to pay FICA tax?
A: This information will be available to you only after completion of your Glacier record. Please contact the Glacier group at glacier@ur.rochester.edu with any questions.
Q: I am a researcher in H-1B status. My colleagues who are also researchers are not paying Social Security taxes. Why do I have to?
A: U.S. Social Security and Medicare taxes apply to all compensation for employment services in the United States unless an exception is available. There is an exception for nonresidents in F-1, J-1, M-1, or Q-1/Q-2 status under section 3121(b) (19) of the Internal Revenue Code. Your research colleagues qualify for this NRA FICA Exception if they are J-1 Research Scholars and are still nonresidents for tax purposes.
Q: I have been in the United States over 5 years as a student. Am I exempt from FICA?
A: A student in F-1 or J-1 Student status will become a resident alien in their 6th and subsequent calendar years if they meet the 183-day residency formula. Resident aliens do not qualify for the FICA exception.
Q: I have a scholarship and all of it goes to tuition. Is this taxable?
A: No, as long as the tuition scholarship applies it directly to the school’s tuition, it is not taxable. However, if a grantors gives you cash and you then apply it to your tuition, the grantor is supposed to withhold 14% if you are in F, J, M, or Q immigration status and report the cash scholarship on Form 1042-S under income code 16.
Q: Do I have to pay taxes on a fellowship if the research was performed abroad?
A: A grant is foreign-source if it is for study or research abroad. Also, compensation for services is also foreign source if the services were performed abroad. If you are a nonresident alien, the fellowship is not subject to U.S. income taxes even if you were required to perform services for the grant. However, if you are a resident alien, the grant is taxable unless a tax treaty exemption applies.
Q: What is taxable for scholarships and grants?
A: Taxable scholarship and fellowship are any scholarship or fellowship which is NOT used for one of the following: 1) tuition, 2) required fees, 3) books required for courses, 4) supplies required for courses, and 5) equipment required for courses.
Q: I did not receive a Form W-2, is my graduate assistant tuition waiver taxable?
A: Section 117(d) provides for qualified tuition reductions for graduate students who are employees of the institution teaching or engaging in research as employees of the institution. The tuition reductions may only be treated as qualified scholarships if you are paid an amount through payroll which represents the fair market value of your services. Earnings for your services will be reported on Form W-2 and/or 1042-S if any of your wage are exempt from tax under a treaty.
Q: I have taxes coming out of my check that were not being deducted before, why is this?
A: If your tax residency status will be changing to resident alien for later in this calendar year, we are required to deduct Social Security and Medicare Tax (FICA) beginning on January 1st of this year. This is required even though your tax residency status will not be changing until later in the year. This information is available on your tax summary from Glacier online-tax.net.
Q: I realized that I chose the wrong payment relationship in my Glacier record, can I change this?
A: Yes, you may return to your Glacier Record at any time and make changes. You will need to send any updated forms to the address on page 2 of your tax summary.
Q: I know that there is a tax treaty with my country and the US; why am I not receiving this treaty benefit?
A: Please send an email to glacier@ur.rochester.edu to discuss.