GLACIER Manual is undergoing edits and will be made available soon.
Tax Compliance System (GLACIER)
The Internal Revenue Service (IRS), the U.S. government tax authority, requires Tulane University to collect information from all non-U.S. citizens and non-permanent resident aliens to determine the appropriate rate of tax withholding and reporting for any payments that may be made to such individuals.
Tulane University allows international individuals to provide the required information and complete the necessary forms via the Internet from any web-accessed computer using the GLACIER Online Tax Compliance System. The information and forms must be provided before 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 and/or delayed payment.
Information provided to GLACIER is transmitted and stored securely and will only be used by Tulane University for tax withholding and reporting purposes.
To request access to GLACIER, please contact ITO at ito@tulane.edu.
To access GLACIER and you already have a GLACIER account, click here.
Paying International Individuals
The U.S. Citizenship and Immigration (USCIS) has specific immigration rules governing the types of payments made to individuals who are neither U.S. citizens nor permanent residents. Before inviting international visitors (e.g., guest speakers, fellows, consultants), the department should determine whether payment is permissible based on the visitor's immigration status. For more information on immigration status, please contact the Office of International Students & Scholars (OISS).
Immigration Status & Eligibility to Receive Payments
To comply with the Internal Revenue Service (IRS)'s tax regulations, the payment must be reviewed to determine federal and state tax withholding and reporting requirements appropriately. The hiring department should contact the International Tax Office (ITO) to determine the tax withholding and reporting requirements on payments made to international visitors.
All non-U.S. citizens (excluding most permanent residents, DACA recipients, and asylees) receiving payments from Tulane must use GLACIER. Employees who need to create a GLACIER record will be programmatically identified based on their Form I-9 (Employment Eligibility Verification) or self-reported citizenship status and will receive an email invitation to their Tulane email address.
Individuals identified as requiring a GLACIER record will receive an email to their Tulane email address notifying them of this requirement. The email will provide a link that will provide the access information for GLACIER. A U.S. Social Security Number is not required for an individual to complete a GLACIER record.
Foreign nationals who are receiving payment from Tulane through SciQuest but are not being directly hired will need to have GLACIER access requested through the International Tax Office. GLACIER invitations for these individuals will be sent to the personal email address provided.
Upon initial login to GLACIER, the individual will receive a second-step verification email and must click the hyperlink to return to GLACIER. A new user ID and password must then be created. The individual can use the newly-created User ID and password in the future to renew a tax treaty exemption (if applicable), change other information entered in GLACIER, etc.
After an individual enters the required information to complete the GLACIER record, it will generate all forms necessary. All GLACIER-generated forms must be signed and submitted to the International Tax Office, along with copies of the immigration documents indicated on the Tax Summary Report. Forms should not be sent via email, as they contain sensitive data; GLACIER documents should be submitted online through this secure Frevvo link.
Upon submission of the required forms and documents, the individual’s forms will be reviewed, and the tax status will be updated by the International Tax Office so that the correct tax withholding and/or applicable tax withholding exemptions will be applied to the individual’s payments. Any tax treaty exemption forms will be submitted to the IRS after approval by the International Tax Office.
If there are any changes to personal data or immigration status, individuals must log in to GLACIER, update the record, and re-submit forms and documents. The following changes require updates to GLACIER:
- Receipt of SSN or ITIN
- Immigration status change
- Change in expected departure from the U.S. date
- Change in payment type
Providing updated GLACIER forms and documents immediately will allow the International Tax Office to make necessary changes to comply with federal nonresident tax laws.
