Payments made to international employees frequently require additional documentation.
Glacier paperwork is needed for all payments excluding those made to individuals present in the U.S. under a protected status, permanent and pending permanent residents, and nonresident alien employees who live and work outside the United States. The Glacier packet should also include an original Maryland State Government Employees W4, the applicable state withholding form, and copies of all necessary visa and travel documentation. Any necessary treaty forms will be generated by Glacier, please do not include the W4 form that is generated by Glacier or any instruction pages.
Fellowships are payments that require no service and can be used at the recipient’s discretion.
Submit these additional forms:
- Fellowship Request for Payment Form
- W-8 Ben Form (if claiming a tax treaty)
UMD pays honorarium to individuals who serve as guest speakers or participants in special events, in lieu of reimbursement of travel expenses or any other fees for service. They are taxed at a federal rate of 30% for those without tax treaties. In order for an honorarium payment to be made through payroll, the recipient of the payment must have been physically present within the United States when the event took place. Glacier paperwork is preferred for all honorarium recipients but required for any recipient that wishes to claim a tax treaty.
Submit these additional forms:
- An ORIGINAL NRA Independent Contractor Payment Form
- A COPY of visa/passport
- Must be valid (not expired)
- J-1 visa holders must also submit a letter from the designated school officials (DSOs) on sponsor’s letterhead authorizing activity at UMD.
- F1 students on OPT must have valid Employment Authorization Document
- A COPY of Social Security (SSN) or Individuals Taxpayers Identification Number (ITIN) Card
- A COPY of the Agreement Letter that includes:
- Name
- Address
- SSN or ITIN
- Amount of payment
- Date(s) of service
- An ORIGINAL Certification of Academic Activity
- Only for B-1, B-2, W-B & W-T visa holders
- An ORIGINAL W8-BEN
- Parts I and IV for all visa holders
- Parts I, II, and IV if a tax treaty applies
- An ORIGINAL Form 8233 (if a tax treaty applies)
- A COPY of the W-7 Form (if no SSN/ITIN)
- The original form is required to be filed directly with the IRS by payee
- An ORIGINAL Affidavit of Compliance (if no SSN/ITIN)
Prizes/awards are given to an individual in recognition of religious, charitable, scientific, educational, artistic, literary or civic achievement or as a result of entering a contest. Generally, tax treaty provisions are not available to exempt a prize/award from tax withholding. They are taxed at a federal rate of 30%.
Submit these additional forms:
- Prize/Award Request for Payment Form
- W-8 Ben Form
- A COPY of Prize/Award Letter
NRA employees who live and work outside of the U.S. are NOT required to use the Glacier system. They are generally EXEMPT from any federal or state withholding. Status is determined by calculating the employee’s days of presence in the U.S.
Submit these additional forms:
- Living and Working Outside U.S. Form
- W-8 Ben Form
- An ORIGINAL W4
- Completed as “Exempt” for Federal and State
- Write Living and Working Outside U.S. at the top
- An ORIGINAL Affidavit of Compliance (if no SSN/ITIN)