Taxes and Tax Treaties
To determine your tax status and eligibility for a tax treaty, all non-U.S. citizens who receive compensation, scholarships or fellowships from the University must first provide the required information and complete the necessary forms using GLACIER (Artic International LLC), the University’s secure Online Tax Compliance System. This information must be provided prior to any payment so that the correct tax withholding and reporting decisions are made; failure to do so may result in the maximum rate of tax withholding. See Get Started below to begin.
As a University employee the income you earn is taxable under both federal and state statute. The Internal Revenue Service (IRS), the U.S. government tax authority, requires the University to collect information from non-U.S. citizens, and non-permanent resident aliens, to determine tax residency, rate of tax withholding, and reporting requirements.
Certain taxable payments made by the University to you may be exempt from U.S. tax based on an income tax treaty entered into between the U.S. and your country. The existence of a tax treaty does not automatically ensure an exemption from taxation; rather, you must satisfy the requirements for the exemption set forth in the tax treaty.
Finally deliver your signed Tax Summary Report, required forms and required document copies either in-person (recommended) or by mail to the HR & EOO office at 600 Suffolk Street, Suite 301, Lowell, MA 01852. Please do not use email.
Review the Tax Summary Report for a complete list of required forms and required document copies. Required document copies typically include I‐20, DS-2019, Form I-94 and Visa Stamp/Sticker.
For questions, please email: payrollNRA@uml.edu
or call Vanntha Sann at: 978-934-3539
or call Mary Hudon at: 978-934-3648
If you are a non-resident alien employee who has claimed exemption from income tax withholding based on a tax treaty, your exempt treaty wages will be reported on a 1042-S form. Your taxable wages (if applicable) will be reported on a W-2 form. If you were not a U.S. citizen, or U.S. resident for some portion of the tax year, and you received a vendor payment or certain scholarships and awards, you may receive one or more 1042-S forms. The 1042-S forms will be distributed to the non-resident alien employees separately from the W-2 forms. They are distributed by the date required by the IRS which is usually March 15.