Supporting Documentation

The NRA Tax Office is required to collect copies of immigration documents in order to substantiate tax residency status and to maintain a tax file for each nonresident alien.

• Passport and U.S. visa
• I-94 arrival card
• Applicable visa form: Form I-20, DS 2019, I-797, etc.

A complete tax file contains:

• Tax Summary Report (GLACIER form)
• Relevant tax withholding & tax treaty documents.
• Copies of immigration documents.

Updating Record

NRAs are responsible for ensuring their GLACIER record contains current information. NRAs should update their GLACIER record for:

• Change in TIN (e.g., obtaining a Social Security Number)
• Immigration status changes (e.g., receiving permanent resident status)
• Change in departure date (e.g., extending studies in U.S.)
• Address change
• Telephone & e-mail address change
• Change in payment relationship (e.g., beginning to work at Towson University)

Change in Tax File Status

The NRA Tax Office will contact NRAs via e-mail from GLACIER in the following instances:

• Missing TIN
• Residency Status Change
• Immigration Status Expiration
• Tax Treaty Renewal
• FICA Exemption Change
• Incomplete Tax File