New Employee Records for Non-U.S. Citizens
The following steps are provided to assist departmental personnel in understanding the process of creating a new employee record and the role of the GLACIER system in that process for non-U.S. citizens.
- Initiate the Employee Eligibility Verification: The employing department should initiate Form I-9,
Employment Eligibility Verification, on or before the first work day for all new employees. This form should
be submitted to Human Resource Services, Employee Records by the end of the new employee's third work day.
- Get a UT EID: In addition to the I-9 document, new employees will need an upgraded UT EID to access many online services.
- Create a Biographical Record: The employing departmental personnel should create a biographical record by entering the required information in HRMS. The creation of an employee record will allow the department to assign the individual to a position. Note: If the nonresident employee will not be assigned, please contact the Tax Team.
Obtain a Social Security Number (SSN): If employees do not have SSNs, they must apply with the Social Security Administration (SSA) Office located at 1029 Camino La Costa (Monday-Friday, 9 a.m.-4 p.m.). Generally, individuals must be in the U.S. for 10 days before being eligible to apply for a SSN.
The SSA provides a receipt or a delay letter to individuals upon application.
A receipt indicates that the application is being processed and the SSN card should be received within 3-14 days. Upon receipt of the SSN card, employees should provide this information to their employing departments. The department should enter the SSN on the Biographical Record in HRMS. Then departments should instruct employees to complete My Paycheck Profile (step 5).
If the SSA issues a delay letter indicating that the process may take four to six weeks, the department may request a temporary SSN from Payroll Services. For more information about that process, refer to Social Security Numbers for Non-U.S. Citizens. If a temporary SSN is assigned, notification will be sent via email to the department, Human Resource Services, and the new employee. Notifications will instruct employees to update My Paycheck Profile using their UT EIDs.
Complete My Paycheck Profile: Employees should go to My Paycheck Profile and complete all sections including My Personal Data and My Withholding. This step cannot be completed until the SSN is added to the biographical record.
Based on federal tax laws, the W-4 information in My Paycheck Profile requires that nonresidents file their W-4 as single (regardless of their actual marital status) with only 0 or 1 allowance. However, special rules for residents of Canada, India (students only), Korea, and Mexico allow employees to claim additional allowances for spouses and dependents. Additionally, non-United States citizens who have passed the Substantial Presence test and are identified as resident aliens for tax purposes do not have to follow the nonresident W-4 requirements (IRS Publication 519). As a result, both groups may be prompted in GLACIER to create a revised W-4 based on their circumstances.
Log In to GLACIER: Once employees' biographical records are complete and the individual is assigned to a position, Payroll Services will upload their names and email addresses to the GLACIER Nonresident Alien Tax Compliance System within three business days. An email will then be sent to employees directing them to retrieve their GLACIER login instructions via the UT Secure Message System. All information needed including a temporary GLACIER User ID and password will be provided in the secure message.
When employees access the GLACIER system using their temporary UserIDs and passwords, they will immediately be prompted to establish their own unique GLACIER UserIDs and passwords.
Complete GLACIER Forms: The employee will be prompted to enter all necessary information in the GLACIER system. Upon successfully entering all required fields, GLACIER will provide the completed tax forms in PDF documents on the final screen. The user will be directed to print and sign all the forms provided by GLACIER. The following documents may be produced:
- Tax Summary (replaces the former Payment Request Form)
- Form 8233 and Tax Treaty Attachment (if able to claim a tax treaty exemption)
- W-9 (if the resident alien claims a tax treaty)
Employees should submit all forms, along with all copies of their immigration documentation (as identified by GLACIER) to the address below:
Main Building, MAI 134
University of Texas at Austin
P.O. Box 7849
Austin, TX 78713-7849
DO NOT EMAIL GLACIER FORMS BECAUSE THEY INCLUDE THE SSN.
- Review and Update Status: Upon submission of the GLACIER tax forms and copies of the nonresident immigration documents to Payroll Services, employees' statuses will be reviewed and updated so that the correct tax calculation and exemptions will be deducted on the subsequent payroll payments. Any tax treaty documents (Form 8233) will be submitted to the IRS after approval by Payroll Services.
Update SSN Information: This step is only for individuals who originally received a delay letter from the SSA (step 4). Employees who received temporary SSNs must provide a copy of their social security card to Payroll Services (MAI 134) when they obtain their new cards. Their records will be updated to reflect their actual SSN for year-end tax reporting. Employees must also enter their new SSN in GLACIER.
Note: If employees were originally disallowed a tax treaty because of a hold placed on their records due to lack of SSN, GLACIER may allow tax treaties at this time. If this occurs, the nonresidents may print Form 8233 and the Tax Treaty Attachments from GLACIER at this time and submit these forms to Payroll Services.
- Renew the Tax Treaty Annually: Each year all employees who are eligible to continue claiming a tax treaty
exemption in the next tax year are required to submit a new Form 8233 and Tax Treaty Attachments. In November of each
year, emails will be sent to all eligible individuals notifying them to log back in to GLACIER to update their records
and print new forms for the upcoming year.
- Keep GLACIER Records Up-To-Date: If at any time during an employee's stay in the U.S. there is a change
to the information that was originally entered in GLACIER, he/she must log back in to GLACIER to update their profile. If the
updates result in a change to the tax residency status, a new Tax Summary Update will be provided and must be submitted
to Payroll Services. Changes that must be updated in GLACIER are:
- visa classification
- visa expiration date
- receipt of a social security number
- change in expected departure date
- email address or other address change
The GLACIER system works primarily by communicating via email. If employees don't have email addresses or cannot operate a computer, a departmental representative should contact our Nonresident Tax Team. We will need to upload records into GLACIER and set up assignments for these employees in Payroll Services, so that we can assist them in creating GLACIER records.