Immigration & Tax Assessment Process
At SJSU, our Immigration & Nonresident Alien Tax Specialist is charged with determining an employee's residence status for U.S. federal tax purposes.
The assessment process is initiated in a number of ways, including:
- Information provided by the employee on Employment Eligibility Verification form I-9
- Knowledge that the recipient of a payment is either a U.S. citizen or lawful permanent resident
These individuals are asked to read and complete two documents:
- Nonresident Alien Tax Assessment General Contact Information form (PDF)
- GLACIER Nonresident Alien Tax Compliance System
GLACIER is a secure online Nonresident Alien (NRA) tax compliance system that foreign individuals use to provide their immigration and tax data to SJSU. GLACIER helps determine tax residency, withholding rates, and income tax treaty eligibility. All new nonresident employees will receive an email notifying them to create a GLACIER record. Users are required to complete all entries applicable to them online, print and sign their forms and submit them to our Tax Specialist for review and final assessment.
These documents inform you of your initial tax liability and the process for final assessment.