Non-Resident Taxation Information
Payments to Guests of the U of A
Thank you for your involvement at the University of Arkansas!
Payments you shall receive for the University as a Non-Resident of the United
States should be an easy process. If all parties complete the required
information, the payment will be paid on a timely basis and without problems.
Timeline for Non-Resident Payments
- When you receive an invitation from the U of A, the department will
immediately notify me of your impending arrival. I will then email you a
link to our tax compliance software - GLACIER. The email will not come from
the University, but from
support@online-tax.net. You will also receive an email from Human
Resources (HR) that explains the GLACIER process and contains contact
information in case of questions or concerns.
- The GLACIER information will need to be completed immediately. GLACIER
will then request certain forms to be submitted to HR (typically GLACIER Tax
Summary Report, Passport, I-94, Immigration Document (I-20, DS-2019, if
applicable)). These forms can be submitted through Fax (479) 575-6971, by
scanning and emailing to nelsonj@uark.edu, or by placing in regular mail.
Tax Treaty
exemptions will not be honored until all tax forms are received by HR.
- Once all forms and documents are received by HR, then HR will inform the
payee, department and Accounts Payable of the correct taxation to the
payment.
All Payments are subject to determination of correct visa. If you are unsure
what visa's can be paid certain payments (honoraria, guest speaker fees, travel
expenses) please contact HR at 479-575-2158 or
nelsonj@uark.edu.
All Payments will be taxed at 30%, with only a tax treaty exception.
Tax Treaty
To be eligible for a tax treaty exemption, you must be a tax resident of a tax
treaty eligible country (Citizenship does not necessarily mean tax residency.
For example, if you are a citizen of India, but have been living and working in
Nigeria for the past 5 years, you would not be eligible for the India tax
treaty, because you would be considered a tax resident of Nigeria), and have a
Social Security Number (SSN) or an Individual Tax Identification Number (ITIN).
Regardless if you are taxed 30% or not, you will receive the payment
information on a tax form 1042-S, which is distributed by March 15 each year.
You will use this form to file a US tax return.
No Payment will be made until all required forms and documents have
been submitted to Human Resources.
Any questions should be directed to:
Jonathan Nelson
479-575-2158
nelsonj@uark.edu
