Individual

I received a request to complete GLACIER, but I won't be entering the U.S. because of a COVID related delay impacting travel or obtaining required immigration documents. What should I do?

If you are unable to complete your GLACIER record, and/or submit the requested GLACIER information as a result of a COVID related delay in being unable to enter the U.S., please instead do so immediately after your arrival to the U.S. This is necessary to maintain compliance with US tax and immigration regulations

I am a Harvard affiliate, using my HBS email address to access and upload GLACIER documentation and forms securely via the Harvard link provided, but I keep receiving an error message indicating I do not have permission. What should I do?

Harvard University and Harvard Business School (HBS) both use Office 365 SharePoint and Teams; however, they reside on separate service instances, or tenants. Secure sharing from University SharePoint or MS Teams requires an HBS affiliate to also be licensed properly and sign in with their University credentials.

Here are the steps you should take as an HBS affiliate, with an associated HBS email, to access and successfully submit your GLACIER information securely:

You will need to first sign out of your HBS O365 Tenant and any HBS SharePoint Sites or MS...

How can I get assistance, and submit GLACIER information, during Harvard's prolonged closure in response to COVID-19?

Our on-site customer service has been temporarily suspended, due to mandated government and university coronorvirus protocols, until further notice.
We are unable to see walk-ins, nor are we able to accept drop-off or mailed documentation, due to limited staffing resources and necessary safety measures.
The Customer Service Team is working remotely during customer service hours, and are still accessible via the email and phone# as indicated below

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Which W-8 Form do foreign entities need to submit to Harvard in order to be set-up for payment as a vendor?

There are 3 forms Harvard is able to accept from a foreign entity to be set-up to receive payments as a supplier (W-8 BEN-E, W-8 EXP, or W-8 ECI). Information on the various forms can be found here https://nratax.oc.finance.harvard.edu/foreign-entity-w8-forms. We are unable to advise on which form should be used, as this is a individual business decision a supplier must make based on their legal structure, and...

Foreign Entity W-8 Forms

As a withholding agent, Harvard University is required by the IRS to collect the appropriate W-8 form from any foreign entity to establish the entity's foreign status. These forms are a direct result of government regulations associated with the Foreign Account Tax Compliance Act (FATCA). In addition to the payment details provided when transactions are being processed to a foreign entity, these...

How should I complete GLACIER as a DACA individual, and what should I submit?

As a DACA individual, your situation is unique. GLACIER automatically generates for all foreign individuals. Your presence in the US is likely enough for you to be considered U.S. tax residents (resident alien), but we still are required by the IRS to collect information to support this conclusion. You would still need to complete GLACIER, since you are not yet a permanent resident. Please use the guidance below to help you proceed with GLACIER:

Tax Filing

If you received U.S.-source income, you are required to file an annual tax return (such as 1040NR,1040NR-EZ, 1040, 1040EZ, etc.) with:

the Internal Revenue Service (IRS)
the Commonwealth of Massachusetts (in some cases)

If you were in the U.S. last year on anything other than a B visa or visa waiver, and did not receive any U.S. sourced income, you may only need to file a simple tax statement (8843) with the U.S. federal tax authority (IRS). For more information, see ...

What should I do if GLACIER is saying that I cannot continue because I'm not currently in the U.S. and my departure date from the U.S. was last year?

If you were unable to complete GLACIER before the end of the calendar year that corresponds to your recent visit, and you are expecting payments relating to that visit, then you will need to indicate at least 1 day present in the U.S. this calendar year in order to proceed through GLACIER.

You should:

• Enter January 1st, of the current year as the “Estimated or Actual Date of Final Departure from the U.S.”
• Enter your actual date of your...

Why didn't I receive a 1042-S tax reporting document for tax treaty benefits claimed last year, even though my fellowship/stipend/scholarship was not taxed?

Non-service fellowship income, in the absence of tax treaty benefits, is also exempt from tax withholding when paid to a resident alien. First, confirm your residency status, and only if you were a nonresident alien, last year, should you look into updating your mailing address and requesting a reprint of the document.

Do I need to resubmit Glacier, if I'm receiving the link for the second time?

You may have received the link to Glacier twice, because Harvard uses two independent payment systems. If your Glacier record does not need to be updated (e.g. change in income type or visa status), then you don't need to resubmit the forms, and should contact our office to confirm your first submission was received, Otherwise, please update and submit your Glacier forms, as requested.

Tax Treaty Renewal

Per IRS regulations, tax treaties must be renewed annually for employees that will continue their work for Harvard in the U.S., into the next calendar year 2021. To meet these requirements and claim a tax treaty exemption for 2021 (if previously determined eligible in 2020), you MUST complete the three steps below before 5pm on Friday, December 18th, 2020 . The renewal process generally takes less than 15 minutes.

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My country has a tax treaty with the U.S., so why is Glacier saying I cannot claim tax exemption on my payments from Harvard?

This could be due to one or more of the following factors (as indicated by the "Hold" at the top right of the Glacier Tax Summary Report):

Hold 1: You do not have a U.S. tax ID (Social Security number or ITIN). You will need one before you can claim tax treaty benefits through Harvard.
Hold 2: Your country of tax residence and country of citizenship are not the same, and/or your permanent address is not in your country of tax residence.
Hold 3: Your visa history raises a discrepancy in relation to a tax treaty clause. Please...

Why haven't I yet received the link to the Glacier tax classification program, if I've already been notified via email of my tax obligations as a Harvard payment recipient?

If you haven't yet received the email from support@online-tax.net, which includes your original login information, or have lost or forgotten your login information, you can click on “Forgot Login?” on the GLACIER login page to access Glacier. If you still cannot access Glacier, please contact NRA Tax.

If Harvard has classified me as a resident alien, can I choose to still be treated as a nonresident alien by claiming a closer connection to my home country?

Harvard will continue to treat you as a U.S. resident alien, even if you're able to claim a closer connection to another country. You'll have to establish the closer connection through the IRS when filing your tax returns.

IRS commentary on FICA tax liability

Tax Withholding and Reporting for Foreign Individuals and Entities