Non-specialty VISA types such as F1, J1, H1 etc. will follow the Glacier process to determine Non-Resident Alien/Resident Alien for tax purposes and compliance tracking.
Special immigration statuses including DA (Deferred Action), AS (Asylee), RF (Refugee), TP (Temporarily Protected), and PR (Permanent Resident) will use NOT use Glacier for their NRA paperwork when they are hired/rehired. They will use the Docusign process.
International students (F1/J1) are restricted to work no more than 20 hours per week during the fall/spring semester or full-time (40 hours) during summer and winter breaks as a requirement of their VISA status.
New Employee Requirements
NOTE: Employees are required to communicate VISA status changes and extensions in Glacier and to your department Payroll Preparer
Employees that do not file a tax treaty will send forms directly to CPB. Tax treaties require the tax forms (W-4 & MW5-7) and treaty documents to be sent directly to UMBC.
All required forms must be complete & accurate or they will be returned. This may impact your new hire paperwork and tax withholdings.
- Social Security Number: If you do not have a Social Security Number, you will receive a temporary identification number until you receive your SSN. The temporary number is not a SSN. An Affidavit of Compliance is required.
- Form I-9 Employment Eligibility: This document will be routed to employees from the department payroll preparer. The first page must be completed no later than the 1st day of employment.
- I-9 Form Instructions – English, Instructions – Spanish A full list of acceptable documents can be found on pages 8-11.
- I-9 Docusign Instructions – for employees and USCIS Handbook Instructions
- Glacier NRA Tax Determination: Glacier determines your tax status as Non-Resident Alien or Resident Alien for tax purposes along with tax treaty forms, if applicable.
Step 1: Employees will receive an email from Glacier with specific instructions on their tax treaty and tax filing documents
Step 2: Complete Glacier profile and upload supporting documents to Box folder (instructions provided in step 1)
Step 3: Complete State of Maryland – W-4 and MW507
- Print the official State of Maryland tax forms (W-4 and MW507)
- Complete the State of Maryland tax forms (W-4 and MW507) using the prefilled Glacier tax forms as a guide for accuracy. (Sample/Instructions)
- The department payroll preparer will provide the required codes for you to add to the State of Maryland tax forms. (W-4 and MW507) These forms are REQUIRED. (Sample/Instructions)
- Employees on a tax treaty (next section) will mail all documents to UMBC not to Central Payroll Bureau/address on the bottom of the form.
Tax Treaties require additional documentation and mailing instructions:
Tax treaty exemption is for federal tax ONLY. There is no Maryland state tax treaty exemption. (Employee may be exempt if residing in Pennsylvania, Virginia or DC.). Employees must have a valid SSN in order to receive treaty exemptions.
Step 4: Complete the following forms along with your tax forms (step 3 above) and mail to UMBC:
- Tax Treat Representation Letter – Print form from Glacier
- Form 8233 – Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual: Print form from Glacier
Step 5: ONLY Resident Alien (RA) for tax purposes who file a tax treaty are required to complete the following forms:
- IRS Form W-9 – Request for Taxpayer Identification Number and Certification
- W-9 Attachment – Attachment to IRS form W-9 with Tax Treaty Claim
Mail all forms to:
1000 Hilltop Circle
Room 515 – ATTENTION: PAYROLL
Baltimore, MD 21250
Remote I-9 – Docusign (DEPARTMENT INITIATES THIS PROCESS)