Am I subject to U.S. taxation?
Yes. Anyone receiving payments from a U.S. source (Ohio University) is subject to U.S. taxation, whether they are a U.S. resident or a foreign national. Ohio University is required to withhold taxes from all payments unless a tax treaty applies.
- If eligible to claim a tax treaty exemption, employees must elect the tax treaty in GLACIER and submit all required forms before the exemption can be granted.
How much will I pay in taxes?
Tax withholding for international individuals follows specific regulations. Some international employees may qualify for tax treaty exemptions or reduced tax rates.
- To determine your tax withholding rate and eligibility for tax treaty exemptions, you must complete a GLACIER record.
- For details on tax treaties, refer to IRS Publication 901.
Can I be exempt from taxes?
- Completing GLACIER will determine whether you qualify for federal tax exemption based on your personal circumstances.
- GLACIER will also provide the required forms and submission instructions.
Where can I find more information about U.S. taxes?
Additional details are available at Ohio University’s Tax FAQ.
What is the difference between a Resident Alien and a Nonresident Alien for tax purposes?
U.S. tax law categorizes international employees as Resident Aliens or Nonresident Aliens for tax purposes—this classification is separate from immigration status.
- Resident Aliens for tax purposes follow the same tax rules as U.S. citizens.
- Nonresident Aliens for tax purposes have special tax regulations, including different withholding rates and eligibility for tax treaties.
- F-1 students, J-1 students/scholars, and H-1B employees commonly fall under these categories at Ohio University.
GLACIER will determine your tax residency status and notify you when your status changes from Nonresident Alien to Resident Alien for tax purposes.
What is GLACIER?
GLACIER is a tax compliance software that determines:
- Your tax residency status (Resident vs. Non-Resident Alien).
- Your tax withholding rate.
- Your eligibility for tax treaty exemptions.
How do I access GLACIER?
Once you receive a taxable payment from Ohio University, you will receive an email from support@online-tax.net with a temporary user ID and password.
Access GLACIER here: www.online-tax.net
Why do I have to complete GLACIER?
- You must complete Glacier if you receive payments from Ohio University.
- It determines if you qualify for tax treaty exemptions or lower withholding rates.
- It provides access to GLACIER Tax Prep (GTP), a free federal tax return preparation tool
What documents do I need to submit in GLACIER?
You must upload copies of the following documents:
- Passport (photo page & expiration date.
- Visa stamp
- I-94
- I-20, DS-2019, I-797, or other employment authorization documents
- Social Security card (if applicable)
I completed an I-9. Do I still need to present immigration documents for GLACIER?
Yes. The I-9 process only requires verification of original documents. GLACIER requires copies for tax purposes.
Where can I find more information about GLACIER?
Visit Ohio University’s Payroll Tax Information for International Employees.
Do I need a Social Security Number (SSN)?
Yes. If you are employed and receive payroll payments, you must have an SSN. Once received, update your GLACIER record and present your original SSN card to: HR Office – Grosvenor West 103
How do I apply for an SSN?
Work with your ISFS advisor to obtain the required documents.
Apply in person at:
Athens Social Security Office
743A East State Street, Athens, OH 45701
Phone: 877-840-7683
What is the difference between an SSN and an ITIN?
| SSN (Social Security Number) | ITIN (Individual Taxpayer Identification Number) |
| Required for individuals working in the U.S. | Used for tax purposes if not eligible for an SSN. |
| Allows access to Social Security benefits. | Issued by the IRS for non-working individuals |
| Required for payroll payments. | Used for tax reporting on scholarships, fellowships, or royalties. |
Do I need an SSN if I receive a scholarship or fellowship but do not work?
- NO—You do not qualify for an SSN.
- You will need an ITIN instead.
- Apply for an ITIN using Form W-7 through GLACIER.
How many hours can I work as a student?
Ohio University limits student work hours, including graduate appointments and hourly campus jobs.
See work hour restrictions here: Ohio University Student Employment Policy
What is Form I-9?
Form I-9 (Employment Eligibility Verification) confirms an individual’s identity and legal authorization to work in the U.S.
Must be completed on or before your first day of employment.
Work authorization documents (I-20, I-94, DS-2019, Passport, etc.) must be provided within 3 days of your first workday.
Can I use digital copies of my I-94, I-20, or DS-2019 for I-9 purposes?
No—Federal law requires you to present original documents.
Do I need to update my I-9 if my visa or program is extended?
YES—Update GLACIER with your new expiration date and submit updated forms. Visit HR to update your I-9 before expiration to continue working.
I am on OPT. What documents do I need for Payroll?
EAD card (Employment Authorization Document)
Update your GLACIER record with EAD details.
Submit your I-9 update at HR before starting OPT employment.