All UCLA employees and departments are required to submit accurately completed forms as a condition of employment at the University. The forms are required to meet the requirements of various regulatory agencies, to meet University policy, and to enable enrollment in various University benefits. This includes Form I-9, GLACIER generated forms and summary statements, and federal and state tax withholding forms.
Employment Eligibility Verification Form (I-9)
Per the Immigration Reform and Control Act of 1986 (IRCA), all employers are required to verify the identity and employment eligibility of anyone hired after November 6, 1986. The United States Citizenship and Immigration Services (USCIS) regulations require that an individual may not begin employment until the Form I-9 has been completed. If proper procedures are not followed, the employer may be subject to civil or criminal penalties. It is the department representative’s responsibility at UCLA to ensure that the form has been properly completed and submitted in a timely manner.
Re-verifying Employment Authorization
When an employee’s work authorization expires, the employment eligibility must be re-verified. Form I-9 instructions indicate that the re-verification information should be documented in Section 3 of the original I-9 Form or to complete a new I-9 Form. At UCLA, a new I-9 Form must be completed. Employees must present documentation showing either extension of the employee’s initial employment authorization or new work authorization. If the employee cannot provide you with proof of current work authorization, you cannot continue to employ that person. Contact the appropriate Human Resources representative for any further action information.
Departments must re-verify on Form I-9 no later than the date the employee’s work authorization expires so that the employee remains in a lawfully employment status.
Employment Authorization - Rehired Employees
Work authorization for a rehired employee must be re-verified. While Form I-9 instructions allow for a re-verification process on the original hired form, UCLA I-9 procedures required a new I-9 Form be properly completed. This is especially crucial when the individual is being rehired by an entirely different department on campus as information previously reported on a former Form I-9 may have changed.
GLACIER© Tax Summary Report & Required Attachments
All non-U.S. citizens who receive a taxable payment from UCLA and are not one of the excluded statuses must submit a GLACIER “Tax Summary Report” in order to insure proper tax treatment. The first two statuses excluded from this requirement are deemed to be residents for tax purposes and therefore do not require a GLACIER record. The last excluded status is considered to be paid foreign sourced income which is excluded from withholding. The excluded statuses:
- A U.S. National
- A U.S. Permanent Resident
- A foreign national who lives and works out of the United States
The process to submit the GLACIER “Tax Summary Report” is:
- A department must submit a request for GLACIER record in order to initiate access to GLACIER for the employee or student. Please see the GLACIER Article in the related links.
- Once a GLACIER record has been completed, the individual should follow the instructions to print all forms created by GLACIER including the Tax Summary Report and forward the Tax Summary with any required attachments to Payroll Services.
- Upon receipt of the GLACIER “Tax Summary Report”, Payroll Services can verify the residency of the employee and insure appropriate tax withholding and reporting obligations are satisfied.
University of California Employees’ Federal & State Withholding Allowance Certificate (W-4/DE 4)
This form is used to determine the personal income tax withholding status for each individual employed by the University so that the appropriate amounts of Federal and State taxes can be withheld from earnings.
At UCLA, employees who are not deemed to be a resident for tax purposes or are not excluded by a foreign source rule are able to obtain their federal and state withholding forms via the GLACIER website. Since UCLA Payroll Services is the Office of Record for nonresidents withholding forms, the W-4 Form can be submitted directly to Payroll Services.
UPAY 830 - Out of State Income Tax Withholding Form
This form assists Payroll Services in determining the tax withholding for an individual who works and lives in a state other than California. California tax residents are taxed on their world wide income. California nonresidents are taxed only on the portion of income that is earned for services provided while in the state of California. Nonresidents working and living outside California are not subject to California tax withholding requirements but may be subject to state income tax withholding in the state in which they are working.
Links to the Out of State Withholding Form, instructions for the form and Other States withholding can be found in Related Information.
Tax Treaty Documentation
These forms are required by all nonresident aliens who are claiming exemption to federal tax withholding on compensation based on a tax treaty to which the United States is a party.
For all eligible nonresidents who claim a tax treaty exemption, GLACIER verifies of treaty eligibility and then creates and completes the forms required by Internal Revenue Services. GLACIER tax treaty forms include:
- Form 8233
- Treaty Attachments
Steps to submit and process tax treaty forms:
- Complete GLACIER
- Sign and date the treaty forms generated by GLACIER
- Forward all forms designated on the Tax Summary to Payroll Services.
Payroll Services will review for accuracy and completeness. After determining eligibility for tax treaty exemption, the form will be forwarded to the Internal Revenue Service (IRS).