Anyone receiving payments from a U.S. source, whether they are 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's page on Nonresident Alien Taxation to learn more.
The Ohio State University uses a secure online international tax compliance software called GLACIER. Glacier captures the information required to determine the actual tax status of an international person. All international persons who are not U.S. Residents and who are receiving payments from The Ohio State University are required to 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 that you are a nonresident alien, you will receive an email to your Ohio State email address directing you to the GLACIER website with a username and password for entry.
For questions related to filing taxes, contact firstname.lastname@example.org.
An ITIN number is a tax processing number issued by the Internal Revenue Service (IRS) not the Social Security Administration. IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number but who 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 find out more about ITIN numbers, please visit Internal Revenue Service. You may also call the IRS at 215-516-2000 (at the prompt press 2 then 4 for questions about obtaining an ITIN).
In order to apply for an ITIN number, please download the Application for IRS Individual Taxpayer Identification Number. You also need to come to International Affairs during advising hours and pick up a letter of support to include in your ITIN application.
Once you have received your ITIN number, please report this number to the Office of the University Registrar and the Payroll Office.