The UC Office of the President and the UCPath Center has requested employees working outside of the state of California (on a long-term basis) update their tax information as there may be income tax implications when working out of state:
How to submit or change your Out-of-State Tax Income Withholding
Please visit the People & Culture website for helpful information that you may need to be aware of if you temporarily move out of California:
Please review the following job aid on how to update your tax information on the UCPath center:
Out of State/Out of Country Processing (PDF)
You may also review the frequently asked questions:
Please contact UCPath for support:
Employees working in another U.S. State will need to complete an out-of-state income tax withholding form.
There may be tax implications depending on the state in which you are temporarily working.
UCPath is unable to withhold taxes or report income to foreign countries, therefore, if there is a strong business need for you to work outside the United States, please consult your Berkeley Regional HR team:
Your department's regional HR support team will consult People and Culture or the Academic Personnel Office for additional guidance.
Nonresident aliens working outside the U.S. do not need a GLACIER record. However, you should update your Glacier record if you begin working in the U.S. or if you were working in the U.S. and then had to leave the country:
GLACIER/Foreign Tax Compliance System
Please complete a foreign source income statement in addition to the out of state income tax withholding form.
The income earned in your home country is not subject to U.S. income tax reporting. However, it may be subject to income taxes according to your home country’s tax laws. UCPath is unable to withhold or report income to your home country, therefore we highly recommend you familiarize yourself with the tax implications of remotely working abroad.
If you are a U.S. citizen or resident alien your worldwide income is subject to U.S. income tax, regardless of where you reside. Please reference the IRS website for more information:
U.S. Citizens and Resident Aliens Abroad
Please complete a foreign source income statement in addition to the out of state income tax withholding form.
UCPath will review the forms and make the appropriate tax withholding adjustments.
If you receive paper paychecks, you may also need to update your mailing address in UCPath to ensure your check is delivered to your remote location.
If you should return to California or relocate to another state or country, please remember to update your information accordingly.
Address changes can be made in the Personal Information section of the UCPath website.
Direct Deposit sign-up is also available in the Income and Taxes section of the UCPath website.
For questions, please email payhelp@berkeley.edu.
