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Alien - How to Process a Non-Service Payment to a Foreign National

Step 1: Determine correct classification of Non-Service payment.

Note: Non-Service Scholarship/Fellowship payments are processed at UCLA through the BAR system: Please refer to, How to Process a Scholarship Fellowship Payment to a Foreign National, in these cases.

Common Non-Service payments that are processed through Accounts Payable include:

  • Industrial Royalty Payment: Payment for the right to use items such as patents, trademarks, formulas or goodwill. 
  • Copyright Royalty Payment: Payment for the right to use copyrighted materials, such as books, periodicals, articles and plays.
  • Non-Employee Award/Prize Payment: Award/Prize payment based upon a past achievement unrelated to an individual's employment.
  • Death Benefit: Payment to the beneficiary (or beneficiaries) of a deceased UC Employee.
  • Human Subject Payment: Payment for participating as a Human Subject in a medical research study.

Step 2: Determine if a GLACIER record is required.

  • If foreign individual is a United States Permanent Resident: Individual must complete IRS Form W-9. Submit to Accounts Payable with any other documents required by BruinBuy. No GLACIER record is required.
  • If foreign individual is Refugee or has Asylee status: Individual must complete IRS Form W9. Submit to Accounts Payable with any other documents required by BruinBuy. No GLACIER record is required.
  • If foreign individual is present in the U.S. on any other visa/nonimmigrant status: GLACIER record is required. Go To Step 3.
  • If foreign individual never enters the U.S. GLACIER record is required: Go to Step 3.

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Step 3: Determine if individual has a United States Tax ID Number.

  • If foreign individual has a United States Social Security Number (SSN): Go to Step 4.
  • If foreign individual has an Individual Taxpayer ID Number (ITIN): Go to Step 4.
  • If foreign individual does not have a SSN or ITIN and will not be at UCLA: Go to Step 4.
  • If individual does not have a SSN or ITIN, and is present at UCLA: After GLACIER is created and the individual has accessed their record, contact UCLA Tax Services to set up an ITIN appointment during the time that the visitor is at UCLA. Please refer to ITIN Guidelines in related information for more detail. Go to Step 4.

Step 4: Complete Initial GLACIER© Online Entry Form: Refer to the link in Related Information.

  • A GLACIER record can be requested, no more than 30 days in advance. 
  • Initial GLACIER© Online Entry Form will begin the GLACIER process by instructing the Central Resource Unit to set up a GLACIER record for the individual. 
  • Enter the correct Relationship Type and Income Type that corresponds to the payment being issued.
    • For Royalty Payments: Enter the Relationship Type: Royalty Recipient. Enter the income type based upon the type of Royalty being paid. 
      • Industrial Royalties are paid for use of Patents. 
      • Copyright royalties are for use of Copyrighted materials (writing, books, films, works of art etc.)                  
    • For Death Benefits and Human Subject Payments: Enter the Relationship: All Others and Income Type; Other Payment.
    • For Non-Employee based Prize/Award payments: Enter the Relationship: Prize or Award Recipient, and the Income Type: Prize/Award/Rent Payment.
  • Once you have completed the form, click on submit to send the information to the Central Resource Unit.  
  • Print two copies of the form and instructions and distribute as follows:
    • Give one copy to the foreign individual.
    • Keep one copy for your records.
  • Go to Step 5.

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Step 5: Provide individual with information regarding GLACIER:  

  • Instruct the foreign individual to use the Online Entry form when completing their tax status record in GLACIER, an Online Tax Compliance System used by UC.
  • Inform foreign individual that U.S. tax laws require UCLA to collect information from Non-U.S. Citizens to determine residency for tax purposes and that UCLA collects this information via GLACIER. 
  • Inform foreign individual that to expect an email from support@online-tax.net with their GLACIER logon information.
  • Inform foreign individual that this email is not spam or phish so that they don’t ignore it or delete it.
  • Inform foreign individual that they must complete their GLACIER Tax Record and print, sign, date and submit the required tax forms and supporting information indicated on their GLACIER Tax Summary Report in a timely manner. 
  • Go to Step 6.

Step 6: Advise foreign individual that they will need to submit GLACIER forms and documentation to the Central Resource Unit in order to receive payment. 

  • Nonresident aliens submit GLACIER forms to the Central Resource Unit (CRU) by opening a case with the CRU.
    • After opening the case, remember to upload documents before submitting the case to CRU.
  • Once the Central Resource Unit has confirmed that GLACIER forms and documents have been received, Go to Step 7.

Step 7:  Process BruinBuy Order according to Accounts Payable guidelines. 

Be sure to:  

  • Note in BruinBuy comments that “the Initial GLACIER Information Form was submitted to the Central Resource Unit on [Insert Date]”.
  • Add the Nonresident Team in the Central Resource Unit as a reviewer on the BruinBuy order.
  • Enter “I” in the DOC TO AP field on your BruinBuy order.

Additional Recommendations

  • Appointments can be scheduled with the Central Resource Unit to assist foreign individuals with any GLACIER issues and/or to review GLACIER forms and documentation.
  • Contact the Central Resource Unit Nonresident Tax Compliance Administrator with additional questions (see contact information below).

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