Non-Resident Alien Payments

GLACIER

Accounts Payable reporting of Foreign Visitor payments is managed through GLACIER, a web-based, nonresident alien tax compliance software. Departments making payments to and on behalf of foreign individuals will need to contact Accounts Payable for login information. .

For questions on GLACIER please contact Accounts Payable at 520-621-9097 or email at accts_pay@fso.arizona.edu 

Payments to Non-Resident Aliens

Foreign Vendor Payments Information (tutorial)

Please visit 9.16 Payments to Non-Resident Aliens in the Financial Services Manual for the policy on payments to non-resident aliens. To comply with the University policy and with the IRS and INS regulations, Accounts Payable is required to collect appropriate supporting documentation depending on the visa type and will determine if tax withholding is required based on supplying the information. For more detailed information on what documents are required for which visa type, navigate to the specifics needed for each visa type and what payments/services the nonresident alien can receive.  .

  • Please email Accounts Payable, accts_pay@fso.arizona.edu,with the Non-Resident Alien full legal name and personal email address. Accounts Payable will generate a GLACIER login with instructional details for the individual to follow to complete their GLACIER.
  • All immigration documents for the visa type, including but not limited to the following. We will need these documents to process payment and determine if withholding is required or expense reimbursement is allowable.
    • I-94
    • Visa
    • Passport
    • Either an I-20 or an IAP-66 if here on an F-1 or J-1 visa
  • A Social Security Number or a receipt from a Social Security office that a SSN has been applied for.

The closest Social Security Office is at: 3500 N Campbell (between Prince and Fort Lowell).

For information on how to apply and the SS-5 form, go to the Social Security Administration page at http://www.ssa.gov/online/ss-5.html.

If the foreign visitor is not eligible for a Social Security Number (SSN) they will need to obtain an ITIN (Individual Taxpayer Identification Number).

Upon receiving the required information, Accounts Payable will fill out the IRS 8233 Form and when it shows that the non-resident alien is exempt from taxes, the non-resident alien will need to sign the 8233 before they receive payment.