Employees Working Outside of California

Overview

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(link is external)

Please visit the People & Culture website for helpful information that you may need to be aware of if you temporarily move out of California:

Temporary Move FAQ’s(link is external)

Instructions on Updating Tax Information in UCPath

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:

Frequently Asked Questions for employees working out of the state of California due the Coronavirus and shelter in place order

Please contact UCPath for support:

UCPath Get Help(link is external)

Employees Working in Another U.S. State

Employees working in another U.S. State will need to complete an out-of-state income tax withholding form(link is external).

There may be tax implications depending on the state in which you are temporarily working.

Employees Working in Another Country or U.S. Territories

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:

Berkeley Regional Services(link is external)

Your department's regional HR support team will consult People and Culture or the Academic Personnel Office for additional guidance.

Nonresident Aliens Working Outside of the U.S.

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(link is external) in addition to the out of state income tax withholding form(link is external).

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.

U.S. Citizens or Resident Aliens

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(link is external)

Please complete a foreign source income statement(link is external) in addition to the out of state income tax withholding form(link is external).

UCPath will review the forms and make the appropriate tax withholding adjustments.

UCPath Information

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

Address changes can be made in the Personal Information section of the UCPath(link is external) website.

Direct Deposit

Direct Deposit sign-up is also available in the Income and Taxes section of the UCPath(link is external) website.

Contact

For questions, please email payhelp@berkeley.edu(link sends e-mail).