GLACIER For Guest Speakers, Independent Contractors or Royalty Recipients

What is GLACIER?

GLACIER is a nonresident alien tax compliance system designed to allow institutions to efficiently and effectively collect information, make tax residency and treaty determinations, manage paperwork, maintain data, and file reporting statements with the IRS. Texas A&M University will be using this web-based tool to insure tax compliance on payments made to foreign nationals.

Note: Departments making payments to TAMU (M-PIN) Employees should follow the GLACIER Password request procedures provided by University Payroll Services.

Please also note that only individuals receiving payment for services need to access GLACIER. Payments for Travel expenses with receipts do not require this information.

Requesting a GLACIER Password for Guest Speakers/Independent Contractors/Royalty Recipients

  • Send an email to fmo-ir@tamu.edu and include the following information in your email:
    • Visitor's first, middle, and last name
    • Visitor's email address (please indicate if case-sensitive)
    • Paying department name
    • Dates of visit if applicable
    • Brief description of service (e.g. speaker fee, royalty)
    • Anticipated visa type
    • Country of residence and country of tax residence (if different)
    • Date invitation was accepted by invited guest
  • Accounts Payable receives email request and sends password to visitor via email.
  • Visitor receives email notification of password and the login instructions for GLACIER.
  • Visitor enters personal data and answers questions similar to those included on the History of Presence form.
  • Once information is entered into GLACIER, the department contacts FMO and faxes the following PRIOR to printing GLACIER forms and PRIOR to the guest leaving the U.S.:
    • Legible copy of I-94
    • Legible copy of visa stamp in passport
    • Letter of consent if J-1 visa holder
    • DS2019 ifs J-1 visa holder
  • FMO reviews individual's GLACIER record on-line and faxed documents. FMO contacts department to proceed with printing forms.
  • GLACIER completes and prompts the individual to print the following:
    • Tax Summary Report (formerly History of Presence Form)
    • W-7 Form (if individual needs to apply for ITIN)
    • 8233 Form or W8BEN Form (if visitor is eligible for tax treaty)
    • Honoraria Statement (only required for B1/B2 and WB/WT visa holders)
    • Royalty Statement (only required for royalty recipients)
  • GLACIER instructs the visitor to submit forms listed in step 7 to Accounts Payable along with required document copies. Please instruct your guest to submit the forms to you instead of Accounts Payable.
  • Additional forms that may be required:
    • Letter of Consent from sponsoring university (for J-1 visa holders)
    • W-9 Form (if resident alien)
    • Certificate of Foreign Status form (needed to enter individual into FAMIS vendor listing)

Note: GLACIER may place a "hold" on the visitor's record for various reasons and not allow the tax treaty. If GLACIER puts a hold on the record, please do the following:

  • Contact IR Auditor via email at fmo-ir@tamu.edu to ensure that she is available to review the documents. Then, fax the following to (979) 458-4276 for treaty eligibility determination:
    • Required document copies (these will be listed on the GLACIER Tax Summary Report)
    • Copy of Passport
  • If visitor is eligible for the tax treaty, Financial Management Operations will remove/override the HOLD and notify the department.
  • Visitor can now access his/her GLACIER record and choose to claim the Tax Treaty and review, sign, and date each of the required forms as printed from GLACIER. Department submits required forms and documents to FMO-Accounts Payable for payment.

Departments may obtain additional information on the need for individuals who are not U.S. citizens or permanent residents to enter data through GLACIER by reviewing GLACIER FAQs on the Payroll Services website.

Foreign Vendors

To set up Foreign Vendors in FAMIS, please contact Brandi at apvid@tamuds.tamu.edu.