As an employer of NRAs, FSU is required by the Internal Revenue Services (IRS), the U.S. government tax authority, to comply with international employee tax laws. Glacier is a web-based program utilized by Florida State University to determine the tax eligibility of our international employees. Once an individual is hired an email is generated directing the employee to the Glacier website.
After answering a series of simple questions, Glacier will:
- Determine the individual’s tax residency status
- Review relevant income tax treaties to determine whether or not the individual is eligible for a tax treaty exemption
- Determines FICA tax status and FICA start date
- Generate a Tax Summary Report
Employees need to be encouraged to retain their log in information, as they will be required to update Glacier:
- Each time they exit and re-enter the U.S.
- If their Visa status changes (F, J, M, H)
- If they previously submitted Form 8233 for tax treaty exemption, they will need to update Glacier every December
Answers to questions commonly asked about Glacier: