Welcome to the International Tax Office (ITO), where we are dedicated to ensuring Tulane University's compliance with federal and state tax withholding and reporting regulations on all payments made to our international students, scholars, and visitors. As a valuable tax resource for the Tulane community, ITO offers guidance and assistance regarding tax-related matters. Please explore the information below, and should you have any questions or require assistance, our office is here to help.
Please note that while we can provide guidance and answer questions concerning federal tax withholding and reporting rules, we cannot offer advice on individual tax situations or prepare and submit tax returns on behalf of international individuals. To schedule an appointment with us, please use this Calendly link.
All international students and scholars who were in the U.S. for any period of time on a visa other than a tourist visa must file an annual income tax return or statement with the Internal Revenue Service (IRS). Some students and scholars are also required to file Louisiana state tax returns. Employees can access information on Tulane Nonresident Tax Training by clicking here.
GLACIER Manual is undergoing edits and will be made available soon.
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 firstname.lastname@example.org.
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).
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.
Annual Tax Filing Information
Each year, all employees eligible to continue an exemption from tax withholding under a tax treaty in the following tax year are required to submit a new Form 8233 and tax treaty attachments, as well as an updated Tax Summary Report. An email will be sent by the International Tax Office in November to all impacted employees, notifying them to log into GLACIER to update their records and submit new forms for the upcoming year.
All Individuals who claim an exemption from tax withholding under a tax treaty will receive a Form 1042-S reporting the amount of tax treaty-exempt income. Employees may also receive a Form W-2 reporting taxable wages and tax withheld. Both forms are used when filing a tax return with the Internal Revenue Service (“IRS”).
The United States has income tax treaties with a number of foreign countries. Under these treaties, residents of foreign countries are taxed at a reduced rate or exempt from U.S. income taxes on certain types of income received from sources within the U.S.
If a tax treaty between the United States and your country provides an exemption from, or a reduced rate of, withholding for certain items of income, and you are eligible for the tax treaty, you can claim the treaty's benefits. To do that, you must complete the GLACIER system and submit the tax treaty form corresponding to your tax residency status and applicable income type to the International Tax Office (ITO).
Tax Treaty Forms:
A tax return is a form used to report your income, calculate your tax liabilities, and reconcile withholding taxes with the Internal Revenue Service (IRS). Tax withholdings are the income tax that was deducted from each paycheck and sent to the IRS over the course of the year. Filing an annual tax return allows you to request a refund (if tax withholdings are more than tax liabilities) or remit payment (if tax liabilities are more than tax withholdings).
For international students and scholars, there are three tax filing statuses: Nonresident Alien, Resident Alien, and Dual-Status. You must determine your tax residency status (which can be found on your GLACIER Tax Summary Report if you are a GLACIER user) and use the tax form corresponding with your tax residency status to file your tax return. The right form allows you to report the income subject to U.S. taxes according to your situation and claim deductions and credits that apply to you.
As a Resident Alien, you are subject to tax rules like a U.S. citizen.
Your worldwide income is subject to U.S. taxes. You must report all interest, dividends, wages, or other compensation for services, income from rental property or royalties, and other types of income on your U.S. tax return. You must report whether these amounts are earned within or outside the United States.
In the year of your tax residency status change, you are generally considered as a Dual-Status taxpayer. The U.S. income tax return you must file as a dual-status alien depends on whether you are a resident alien or a nonresident alien at the end of the tax year.
If you are a dual-status taxpayer who becomes a resident during the year and a U.S. resident on the last day of the tax year, you must file Form 1040. Write "Dual-Status Return" across the top of the return. Attach a statement to your return to show the income for the part of the year you are a nonresident. You can use Form 1040NR or Form 1040NR-EZ as the statement.
If you are a resident alien at the beginning of the year and a nonresident at the end, you can file Form 1040NR or Form 1040NR-EZ and attach Form 1040 as the statement. Be sure to mark "Dual-Status Statement" across the top.
For additional information, refer to the IRS web page Taxation of Dual-Status Aliens.
Please note that dual status does not refer to your citizenship, only your U.S. tax residency status.
You can file your Louisiana state tax return at the Louisiana Department of Revenue's website.
If you were in the U.S. under F and J visa and had no income, you still need to file tax form 8843. Form 8843 is an informational statement the U.S. government requires for nonresident aliens who entered the U.S. with visa types F, J, M, and Q.
Below are the form and instructions (including deadline information and mailing instructions).
Disclaimer: The information supplied here is provided to you for your convenience. It is not intended to represent all the IRS income tax regulations completely. The University disclaims all liability for the misinterpretation or misuse of these materials. In addition, the International Tax Office cannot provide personal tax advice and will not prepare and complete personal income tax returns.