Implementing GLACIER ― Simplification of Non-Resident Alien Tax Compliance

April 17, 2014

The Office of the Controller (OC) is implementing an on-line tax compliance system in the early fall of 2014 to:

    • Streamline Harvard University’s processes for making payments to foreign individuals.
    • Ensure that Harvard University complies with its institutional tax withholding and reporting obligations.

The system, named Glacier, is an online program designed to collect tax-related information from foreign individuals via a secure internet site. Glacier automatically determines the individual’s U.S. tax status, treaty eligibility, and tax withholding rates based on information that the foreign national enters into the program.

After GLACIER is implemented, foreign individuals will no longer be required to complete the FNIF (Foreign National Information Form) to be set up to receive payments.  Instead, foreign individuals will automatically be sent an email that includes a link to the GLACIER website and secure login instructions. Foreign individuals will answer a series of questions that will complete the tax documents on the website. When finished, they will submit the completed tax documents to the Office of the Controller's NRA Tax Group to be set up properly for payments.

 How will campus departments and foreign individuals benefit from GLACIER?

The automated process will provide many benefits, such as:

    • The University can improve its oversight and compliance with the laws relating to payments to foreign individuals. 
    • With the removal of the FNIF requirement, department personnel no longer need to assist foreign individuals to complete the forms. 
    • The processing time for payments will be reduced because foreign individuals will be able to complete the GLACIER program up to 20 days prior to entering the U.S.  
    • The system generates all the required forms so all the paperwork that the foreign individual submits will be complete.

 When will the system be implemented?

During its implementation in the early fall of 2014, the Office of the Controller will provide additional information and training documents to ensure a successful adoption of the system. In the interim, please contact the OC for more information on GLACIER or to request a presentation for your department or group.

 OC GLACIER contacts:

Jodi Kessler 6-7131 or Jodi_kessler@harvard.edu , and