Taxes
Anyone receiving payments from a U.S. source, whether U.S. residents or internationals, are subject to U.S. taxation. There are specific regulations and processes required for determining the tax withholdings for international persons. In certain situations, there could be a tax treaty that may exist to exempt an international person from taxes, or there may be regulations that allow a reduction in taxes. Visit the Office of Business and Finance to learn more.
Ohio State uses a secure online international tax compliance software called Glacier Tax Prep (GTP). GLACIER captures the information required to determine the actual tax status of an international person. All international persons, not U.S. residents, receiving payments from Ohio State must have a GLACIER record. Therefore, a GLACIER record is required even if an international employee, student, scholar or visitor meets the definition of a Resident Alien for Tax Purposes. Once the university determines you are a nonresident alien, you will receive an email to your Ohio State email directing you to the GLACIER website with a username and password for entry.
For questions related to filing taxes, contact HRConnection@osu.edu. You may contact a tax professional through GLACIER by clicking "Help." GLACIER also provides tutorial videos and live sessions to help you navigate filing your taxes. The Office of International Affairs is not able to assist with tax-related questions.
Individual Taxpayer Identification Number (ITIN) information
An ITIN number is a tax processing number issued by the Internal Revenue Service (IRS), not the Social Security Administration. The IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number but do not have and are not eligible to obtain a Social Security Number from the Social Security Administration. ITINs are for federal tax reporting purposes only. To learn more about ITIN numbers, please visit the Internal Revenue Service (IRS). You may also call the IRS at +1 215-516-2000 (at the prompt, press two then four for questions about obtaining an ITIN).
To apply for an ITIN number, please contact iss@osu.edu for further instructions.
Once you have received your ITIN number, please report this number to:
- Glacier: Log in to your Glacier profile and update your number. Print, sign, and send the Glacier forms to the email provided.
- Ohio State Human Resources: Log into your Ohio State Workday account and update your number. Read instructions. If you have any questions, email HRConnection@osu.edu.
Tax season information and assistance
Glacier
Glacier is offering free live tax sessions. The schedule can be viewed from the main menu on Glacier Tax Prep.
NoRTH International Tax Clinic
The NoRTH International Tax Clinic is now open to assist members with their 2024 tax returns. NoRTH provides free tax services to individuals with a school, nonprofit or government email address. If you have an email that ends in .edu, .org or .gov., you are eligible to become a member and utilize these free services. Other organization email addresses, or those from organizations that are based outside of the United States may have a different ending, but can also meet the required criteria. Contact support@nrtaxhelp.org with questions about membership.
NoRTH provides free tax software, tools, guides and video demos that are available on demand 24/7. It also provides individual support through email as well as through remote office hours sessions. Appointments for all events are available now through mid-April.
To request a free membership, visit NoRTH Membership Request, and further information can be found at NonResident Tax Help Group.