If GLACIER determines a foreign individual is possibly eligible to claim a new tax treaty exemption for 2019, the completed GLACIER submission must be received by the Nonresident Alien Tax Compliance Office no later than 4pm on Friday, November 29th. This deadline is necessary due to IRS annual processing requirements and the short operating month of December allowed to meet these requirements. Submissions received after the November 29th deadline will only be under consideration for tax exemption beginning in 2020.
Tax Treaty Renewal Deadline for 2020 (If a previously claimed tax treaty exemption is already being facilitated by Harvard in the current calendar year 2019)
Per IRS regulations, certain tax treaties must be renewed annually. To meet these requirements, and claim a tax treaty exemption in calendar year 2020 (if previously determined eligible in 2019), foreign individuals MUST complete the treaty renewal process before 4pm on Friday, December 20th 2019.... Read more about Tax Treaty Renewal Deadline for 2020
Please be sure that any individuals who started work without a government-issued SSN update their records as soon as possible for tax purposes. A Harvard-issued placeholder number (sometimes called temporary or dummy SSN) is for Harvard use only and not to be used on any external documentation and materials. Individuals without an government-issued SSN are ineligible for tax treaties and cannot apply for tax refunds.... Read more about Update Temporary Placeholder Numbers Pending Government-Issued SSNs (National ID)
This one-pager should be shared by administrators with foreign individuals being paid via PeopleSoft or HCOM, for guidance on what they should expect as they complete GLACIER. The guide also provides additional resources they might find helpful.
Harvard has transitioned to electronic 1042-S form distribution. This is contingent upon the foreign individual:
First having given consent to Harvard,
Having already completed GLACIER before the end of the calendar year, and 3) having a valid email address entered on their GLACIER record. It is advisable that foreign individuals review their GLACIER records for any possible updating required https://www.online-tax.net/.
If they have forgotten their User ID and/or Password, they can select “Forgot Login?” on the login screen.
Any changes to consent or email addresses in GLACIER must be made by December 28 if it is expected to impact 2018 1042-S reporting.
The Nonresident Alien Tax Compliance Office will host an information session for Harvard Administrators onTuesday, August 21 from 10:30 - 11:30 a.m., Room B-30 (Level B) at Lamont Library.
This session is suggested for administrators who onboard and make payments to foreign individuals. This session will include an overview of the onboarding processes in PeopleSoft and Oracle, review of the “BER- Foreign Individual” Vendor Type, a brief overview of the GLACIER online tax compliance system, federal compliance considerations, helpful tips, and Q&A.
To attend, please send an email to email@example.com with the words “registration 8/21” in the subject line. This session is open to all; please feel free to forward this invitation to others who may be interested.
Nonresident Alien Tax Compliance (“NRA Tax”) will host a GLACIER information session for foreign individuals on Wednesday, August 22 from 11:30 a.m. - 12:30 p.m., Forum Room at Lamont Library.
This session is suggested for foreign individuals who receive payments from Harvard and are required to complete GLACIER (an online tax compliance system). This session will include an overview of GLACIER, tips and tricks available on NRA Tax website https://nratax.oc.finance.harvard.edu/Glacier, and Q&A.
To attend, please send an email to firstname.lastname@example.org with the words “registration 8/22” in the subject line. This session is open to all; please feel free to forward this invitation to others who may be interested.