• Generally, the location of the activity would be where a service is being performed, property is being rented, or the location where fellowship income is expected to be utilized in support of one’s scholarship or research.
• Royalties, copyrights, and patents, such as those paid for the use of intellectual properties (i.e., industrial properties and software licenses), are considered U.S.-sourced if...

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

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:

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

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:

• ...

If you've confirmed that we've received your Glacier submission, there's no need to resubmit. The confusion has arisen because there are two payment systems. You will need to contact us so we can ensure there's coordination between the two.

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.

Indefinitely, as long as a future U.S. departure date is entered (Although inaccurate, it may be necessary to do this to proceed to the next question in Glacier). Ideally, Glacier would be completed prior to actual departure from the U.S.

You can set up an individual ahead of time only if the individual is receiving a travel grant payment only, which may be necessary to arrange their travel to Harvard. This can be initiated in Vendor system by selecting the advance travel grant "ADVTR" visa option, which will result in tax withholding at the maximum 30% rate until the completed GLACIER forms and required document copies are submitted. GLACIER can be completed in advance as long as the completion date is within 30 days of the individual's entry to...

Yes, an email from Harvard will be sent, in tandem, confirming that it's safe to proceed with Glacier.

You  should select the best option, which a few points might help reveal:

• If you've already received a paycheck, from which FICA tax (MED and OASDI) was withheld, then you're either an employee, faculty member, teaching assistant, or student worker receiving compensation/salary/wages. 
• If your payment was not subject to FICA tax, and is a fellowship, stipend, or scholarship, then you should select student, fellow, or fellowship recipient as your relationship to the University. You can then select any of the associated income types,...

When anything about their immigration or payment status, including visa or payment type, has changed, and/or if they're claiming tax treaty benefits, including renewing an old claim.

GLACIER will only accept one record per individual, even if a payee is set up in a second payment system.  NRA Tax, which receives updates, will contact the foreign national asking them to log back into GLACIER and add a relationship and payment type to update their GLACIER Tax Summary Report, if necessary

All foreign nationals expecting to receive income from the University, including fellowships, stipends, compensation, and other payments for service, who have not received the link to the GLACIER online tax classification program and/or have tax-related questions. Please note that if the only “payments” from the University received by an undergraduate or graduate student are scholarship amounts applied directly to the student’s term bill, the student will not have tax withheld or be issued a tax reporting document, so does not have to contact this office. For more information on your term...