GLACIER Tax Compliance System

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 Berkeley.  All foreign individuals receiving funds from the University must have a GLACIER record. GLACIER determines residency status and tax treaty eligibility for the foreign individual.

• Login to GLACIER (Foreign Nationals Only)
• Login to GLACIER (Department GLACIER Administrators Only)
• Guide for Foreign Individuals (PowerPoint)
• Guide for Campus Departments (PowerPoint)
• Department Administrator 3 Role (PowerPoint)
• Examples of GLACIER Forms (PowerPoint)
• Initial GLACIER Information Form (pdf)

GLACIER Training

For current GLACIER training options, please visit the UC Learning Center:

1. Login to the Blu portal (CalNet ID required).
2. Select UC Learning Center from the Self Service link.
3. In the Search field, enter the keyword GLACIER.

Information for Non-Employee Foreign & California Non-resident Payments

• Visa Classifications & Work Authorizations
• Non-resident Versus Resident Status
• Substantial Presence Test
• Income Tax Withholding for Foreign Payments
• Individual Taxpayer ID Number (ITIN) for Fellowship Recipients
• Individual Taxpayer ID Number (ITIN) for Honorarium Recipients with B-1, B-2, WT and WB Visas
• Payments to California Non-Residents
• Documents for Filing Income Tax Returns
• Work Done Outside the U.S. by a Foreign Person

Other Resources

• IRS Website
• Berkeley International Office
• J-1 On-Campus Employment

Any further questions regarding fellowship payments or GLACIER can be directed to the Foreign Tax Analyst by emailing glacieradmin@berkeley.edu.