Payroll payments processed by the University of Texas at Dallas for wages, salaries and other compensation are subject to payroll withholding taxes and remitted to the appropriate taxing agencies, unless exempted by law.  

Services performed by student employees may qualify for the under IRC Section 3121(b)(10) for exemption from social security and Medicare taxes.  

Non-U.S. citizen and non-permanent resident employees may qualify for exemption from withholding taxes due to tax treaties or nonresident alien tax exemptions. The University of Texas at Dallas uses the GLACIER online nonresident alien tax compliance software for tax analysis, and foreign national employees are required to complete the .  

The purpose of Form W-4 is to determine how much federal income tax will be withheld from your paycheck. The information below is for U.S. citizens and permanent residents, and foreign national employees will use the GLACIER online nonresident alien tax compliance system to complete Form W-4.

You are not required to submit a new W-4 form each year unless you have claimed “Exempt”. If you claim “Exempt” on your W-4, please be aware it will expire on February 15th each year. If a new W-4 form claiming “Exempt” is not submitted each year, your tax withholding automatically defaults to a single filing status with zero allowances.

Due to recent changes in tax law, the IRS encourages the use of the IRS Withholding Calculator to assist in determining withholding amounts for completion of Form W-4.

To update your W-4, please log in to the Galaxy portal. Under the Staff Tools column, select “Payroll and Compensation” and then “W-4 Tax Information”. Please follow the instructions to update your W-4.

You may also complete a W-4 form manually and submit it to Payroll in person or via email from your @utdallas.edu email account to [email protected].

Federal income taxes will be withheld from employee wages based on the employee’s settings and the Internal Revenue Service tax withholding tables. The IRS tax withholding tables are subject to change each year due to tax law changes. Wages paid to employees that aren’t regular wage payments are considered supplemental wages, and may be subject to a flat 22% federal tax withholding rate. 

Social security (OASDI) and Medicare taxes, also known as FICA – Federal Insurance Contributions Act taxes, are mandatory federal taxes based on a fixed percentage of wages. These taxes pay for retirement, disability and survivorship benefits funded by the Social Security program, also known as OASDI – Old Age, Survivors, and Disability Insurance, and hospital insurance funded by the Medicare tax. 

The current tax rate for social security taxes is 6.2% of taxable wages subject to an annual wage base limit, and Medicare taxes are withheld at 1.45% of taxable wages, with no wage base limit. Additional Medicare Tax will be withheld for taxable wages in excess of $200,000 in a calendar year at the rate of 0.9%. 

The current social security wage base limit can be found in IRS Publication 15 – Employer’s Tax Guide.

Foreign national employees may qualify for exemption from social security and Medicare taxes based on their visa status and length of time they have been physically present in the U.S. 

Foreign national employees are required to complete the to determine tax treaty eligibility and nonresident alien tax exemptions. The University of Texas at Dallas uses the GLACIER online nonresident alien tax compliance system for nonresident alien tax analysis.

Student employees may be exempt from social security and Medicare taxes (FICA) under IRC Section 3121(b)(10) for services performed by students employed by the University of Texas at Dallas pursuing a course of study. The IRS requires that the educational relationship between the student and the University of Texas at Dallas must be predominant instead of the employment relationship, and as a result full time employees do not qualify for the exemption.

Foreign national employees may qualify for exemption from social security and Medicare taxes based on their visa status and length of time they have been physically present in the U.S.

Foreign national employees are required to complete the to determine tax treaty eligibility and nonresident alien tax exemptions. The University of Texas at Dallas uses the GLACIER online nonresident alien tax compliance system for nonresident alien tax analysis.

The state of Texas does not have a state tax withholding requirement, but employees who are based outside of Texas may have a state and local tax withholding requirement. State and local taxes will be withheld for employees based outside of Texas in accordance with work or home state and local tax withholding requirements.

As required by the Internal Revenue Service (IRS), the University of Texas at Dallas must provide all employees with a Form W-2 for each calendar year to be used in completing the employees’ annual tax returns. As an alternative to the paper W-2, the University of Texas at Dallas offers employees the option of electing to receive their W-2 electronically. 

Form W-2 will be made available for distribution prior to January 31st for the previous calendar year.

Benefits of the electronic W-2:

  • Employees have access to their W-2 earlier
  • Employees can access their W-2 anywhere that they have internet access
  • Employees can reprint their W-2 at their convenience

An employee who wishes to consent to receive their W-2 electronically should complete the following steps:

  1. Log in to the Galaxy portal
  2. Under “Staff Tools”, click “Payroll and Compensation”
  3. Click “W-2/W-2c Consent Form”
  4. Check the box that says “Check here to indicate your consent to receive electronic W-2 and W-2c forms”
  5. Click “Submit”

You will receive a confirmation email if your election is successful. Consent must be submitted via the Galaxy portal by January 10th of the next year for the electronic W-2 to be available for the current calendar year. An internet connection and a PDF viewer will be necessary to view and print Form W-2 electronically.

An employee who wishes to withdraw their consent may do so by completing the following steps:

  1. Log in to the Galaxy portal
  2. Under “Staff Tools”, click “Payroll and Compensation”
  3. Click “W-2/W-2c Consent”
  4. Check the box that says “Check here to indicate your withdrawal of consent to receive electronic W-2 and W-2c forms”
  5. Click “Submit”

You will receive a confirmation email if your withdrawal is successful. An employee’s withdrawal of consent will be effective on the date received. If consent is withdrawn, it will only be effective for those W-2 statements not yet issued. Employees wishing to withdraw consent for the current calendar year must do so by January 10th of the next year.

Disclosure Notices:

  • If an employee does not consent to receive their W-2 electronically, he or she will have a paper copy mailed out to them by the IRS required deadline of January 31st. Copies will be mailed to the mailing address listed for the employee in the Gemini HR system as of January 10th. ALL employees should verify their mailing address prior to January 10th to ensure timely delivery of their W-2. Student employees who update their address in Orion will also need to update it in Staff Tools for changes to be effective for W-2 mailings.

    To confirm or change your address and other contact information in the Gemini HR system, please complete the following steps:
    1. Log in to the Galaxy portal
    2. Under “Staff Tools”, click “Personal Information”
    3. Click “Home and Mailing Address” to view your information
    4. To change your contact information or address, click the pencil icon located under the “Edit” tab
    5. Fill in your current information and click “Save”

  • If an employee does consent to receive their W-2 electronically, he or she will NOT receive a paper copy unless they request one in writing to [email protected]. Request for a paper copy does not withdraw an employee’s consent to electronic transmission.

  • Consent to electronic W-2 forms will be effective for all future calendar years until consent is withdrawn or the individual is no longer an employee of the University of Texas at Dallas.

  • Form W- 2 for the current year and previous years can be downloaded following the steps below. An employee who has consented to receive their W-2 electronically may see previous calendar year W-2s.

    If you are trying to access your W-2 from off campus, you will find that extra protection has been added to protect your identity information. Off campus access to the W-2 now requires NetIDplus two-factor protection leveraging the Duo system.

    If you plan to download your W-2 from off campus, please see the NetIDplus website for more information on signing up for NetIDplus if you have not already done so.  Contact the UT Dallas Help Desk at 972-883-2911 for any assistance specific to NetIDplus.

    Form W-2 for the current calendar year and previous years beginning in 2012 can be accessed via the Galaxy portal through the following steps:

    1. Log in to the Galaxy portal
    2. Under “Staff Tools”, select “Payroll and Compensation”
    3. Select “View W-2/W-2c Forms” for current year form
    4. Select “View a Different Tax Year” for previous tax years

  • Individuals who are no longer employed by the University of Texas at Dallas will have electronic access to their W-2 for three years. After three years, please contact the Payroll department in writing via e-mail at [email protected] or via U.S. mail at the address below to request a paper copy.

    The University of Texas at Dallas
    Office of Payroll and Data Management
    800 West Campbell Rd, SP2 26
    Richardson, TX 75080-3021

Form 1042-S is issued by the University of Texas at Dallas to report amounts paid to foreign persons that are subject to federal income tax withholding, and report amounts exempt from federal tax withholding due to a tax treaty.

The University of Texas at Dallas uses the GLACIER online nonresident alien tax compliance system for Form 1042-S reporting, foreign national tax compliance and tax treaty analysis. Foreign national individuals and entities who receive payments from the University of Texas at Dallas are required to complete the Foreign National Tax Compliance Process to determine tax treaty eligibility and nonresident alien tax exemptions. 

Form 1042-S will be made available for distribution prior to March 15th for the previous calendar year for foreign individuals and entities receiving payments from the University of Texas at Dallas that are subject to nonresident alien tax reporting.   

Form 1042-S is issued to foreign national individuals and entities for payments received under the following categories:

  • Tax treaty exempt income
  • Taxable non-service scholarships, fellowships and stipends
  • Honoraria and services rendered in the United States
  • Royalties, prizes, awards and other payments

Foreign national employees who received tax treaty benefits will receive a Form 1042-S, and in addition may also receive a Form W-2 for compensation received in excess of their tax treaty benefits.

Form 1095-C – Employer-Provided Health Insurance Offer and Coverage will be distributed prior to January 31st for the previous calendar year. The form is provided by the Office of Human Resources – Employee Benefits Team, and accessed online through 3rd party administrator Equifax. Employees who do not provide consent to receive the form electronically will be mailed printed copy to their home address by January 31st.   

All full-time employees, employees who averaged 30 or more hours per week and others enrolled in the UT Select or UT Connect Medical Plan will have a form. It includes information about health insurance coverage offered to employees, retirees and their dependents.

If you have further questions regarding Form 1095-C, email [email protected], contact the Office of Human Resources – Employee Benefits Team, or visit the IRS website or the UT System Office of Employee Benefits website.

All foreign nationals (non-U.S. citizens and non-permanent resident aliens) are required to complete the tax compliance process before receiving any payments from UT Dallas. Foreign nationals to the U.S. can be taxed as either nonresident aliens or resident aliens depending on their visa status and the length of time they have been physically present in the U.S. The tax compliance process helps UT Dallas determine foreign nationals’ tax residency status, tax withholding rate, eligibility for tax treaty benefits/FICA exemption, and generates necessary tax forms.

UT Dallas uses GLACIER, a secure web-based nonresident alien tax compliance system that foreign nationals access to provide personal and immigration status data for tax analysis.

How to complete the tax compliance process:

Step 1: Submit the following documents to the Tax Compliance Office.

  • Foreign National Tax Compliance Process Form.
  • Copy of U.S. visa(s) and U.S. port of entry stamp(s) in passport.
    • All F, J, M, Q visa(s) and stamp(s).
    • All other visa(s) and stamp(s) used within past three calendar years.
  • Copy of the latest Form I-20/DS-2019 from each school/program/degree attended in the U.S.
  • Copy of Form I-94 (can be printed from “Get Most Recent I-94” at the CBP’s I-94 website).
  • Copy of U.S. travel history (can be printed from “View Travel History” at the CBP’s I-94 website).

Step 2: Complete the GLACIER Individual Record and submit signed tax documents to the Tax Compliance Office.

  • You will receive an email from [email protected] with GLACIER login instruction. Emails from [email protected] are not spam.
  • Log into GLACIER, select “Create/update/view my Individual Record”, and complete your Individual Record. Click the “Online Help” button at bottom right corner of the screen for additional help.
  • After completing your Individual Record, print (single-sided), review, sign, and submit all required tax documents generated by GLACIER to the Tax Compliance Office. In general, required tax documents include:
    • Tax Summary Report
    • All tax forms listed under “Required Forms” section on the Tax Summary Report

Where to submit:

Email:  [email protected]
In person:  Bursar Office – SSB 2.300
Mail: The University of Texas at Dallas
Attn: Tax Compliance Office
800 West Campbell Rd., SSB 21
Richardson, TX 75080-3021
Fax: (972) 883-6464

 

Updating GLACIER:

Foreign nationals should make sure their GLACIER Individual Record is up to date. If there are any changes after initial submission of GLACIER tax documents, please log into GLACIER and update the Individual Record. If new tax documents are generated by GLAICER due to the changes, you must print (single-sided), sign, and submit the new tax documents as well as required document copies to the Tax Compliance Office. Some examples of changes that require re-submission of GLACIER tax documents are:

  • Receipt of SSN,
  • Change in immigration status/visa type,
  • Change in current immigration status expiration date,
  • Change in expected date of departure from the U.S.,
  • Change in relationship with UT Dallas, and
  • Change in payment type received from UT Dallas.

Annual Renewal:

Per the IRS regulations, tax treaty benefits must be renewed annually. Foreign national employees who are eligible to continue claiming tax treaty benefits/FICA exemption in the upcoming calendar year are required to re-complete the tax compliance process in GLACIER during the mid-November to mid-December period. Emails to the eligible foreign national employees will be sent by the Tax Compliance Office in November. Eligible foreign national employees who would like to continue claiming tax treaty benefits/FICA exemption through UT Dallas must log back into GLACIER, review the Individual Record for accuracy, print (single-sided) and sign all required tax documents generated by GLACIER for the upcoming calendar year, and submit signed tax documents as well as required document copies to the Tax Compliance Office.

IRS Free File is a free online software program available on IRS.gov that taxpayers can use to prepare and file federal individual income tax returns for free using tax-preparation-and-filing software.

IRS Free File has two options: 1) Free File Software, and 2) Free File Fillable Forms. Use Free File Software if your income is $66,000 or less and Free File Fillable Forms if your income is greater than $66,000.

Please note that nonresident aliens for tax purposes cannot use IRS Free File Software or Free File Fillable Forms. Please go to the International Center’s Tax website for information about how to file a federal individual income tax return as a nonresident alien for tax purposes.

Free File Software (Income below $66,000):

Free File Software is a partnership between the IRS and the Free File Alliance, a group of 12 industry-leading private-sector tax preparation companies that have agreed to provide free commercial online tax preparation and electronic filing. To access Free File Software, please go to the IRS’s Free File Software website. Select a brand name software program, create an account and then the software guides you through tax return preparation. If you’re not sure which Free File Software you want to use, you can use the Free File Software Lookup Tool to find the software products that fit your personal tax situation.

Free File Fillable Forms (Income above $66,000):

If your income is more than $66,000, you can use Free File Fillable Forms, a free forms-based tool enabling you to select your income tax forms, enter your tax information, print and e-file your federal income tax return. Free File Fillable Forms, provided by the Free File Alliance, is best for those taxpayers experienced in preparing returns by hand and with limited assistance. If you’re not comfortable completing a paper return by hand, without software to guide you, you should consider another method of filing your income tax return. To access Free File Fillable Forms, please go to the IRS’s Fillable Forms website.

Please note UT Dallas and the IRS do not endorse any individual Free File Alliance company or retain any taxpayer information entered on the Free File site. UT Dallas cannot provide individual tax filing advice, and recommends consulting with a tax professional for specific tax questions and assistance.

The Volunteer Income Tax Assistance (VITA) program offers free tax help to people who generally make $58,000 or less, persons with disabilities, and limited English speaking taxpayers who need assistance in preparing their own income tax returns. IRS-certified volunteers provide free basic income tax return preparation with electronic filing to qualified individuals.

The 2019 Volunteer Income Tax Assistance program will not be held on UT Dallas campus. The program will be held off campus at the Assistance Center of Collin County. Here is the location information as well as the hours of operation:

Assistance Center of Collin County
900 18th Street, Plano, Texas 75074

Hours: Mon-Thurs 1-7PM; Sat 9AM-2PM

Individuals and families who make up to $58,000 annually and are interested in having their tax returns prepared for free, which will include the 1040NR, will need to make an appointment. The Assistance Center does not accept walk-ins.

To make an appointment to have your tax return prepared, please use the Assistance Center’s scheduling system

UT Dallas is not sponsoring this service. All questions specifically regarding the VITA program or the tax preparation services provided should be directed to 972-422-1125 x101 or visit the Foundation Communities’ website.

What to Bring

The following items are needed in order for VITA volunteers to prepare your tax return. Please take a moment to browse through the list and make sure that you gather all the necessary paperwork before you come. This is a general list; so if you have any other paperwork that you think is pertinent, please bring them with you to the VITA center.

Required items:

Items listed in bold are required

  • Completed NRA Client Intake Form or US/Resident Client Intake Form. You must bring a completed Client Intake Form. This form is essential to the preparation of your tax return and you must bring it to your appointment.
  • Valid photo identification (i.e., Passport, Driver’s License, State ID or Military ID)
  • Social Security cards or Individual Taxpayer Identification Number (ITIN) assignment letters for everyone on the tax return
  • UTD Comet card
  • Birth dates for everyone to be included on the tax return
  • Nonresident Aliens must bring proof of foreign status (e.g., U.S. visas, Form I-94, Form I-20, Form DS-2019, Form I-797, Employment Authorization Document).
  • All tax documents received. Below are some common tax forms you may receive:
    • Wage and Tax Statement (Form W-2, Form W-2c) from all employers
    • Foreign Person’s U.S. Source Income Subject to Withholding (Form 1042-S)
    • Form 1099 series: Interest Income (1099-INT), Miscellaneous Income (1099-MISC), Dividends and Distribution (1099-DIV), Proceeds From Broker and Barter Exchange (1099-B), Certain Government Payment (1099-G), Distributions From Retirement Plans (1099-R), Cancellation of Debt 1099-C)
    • Form 1098 series: Tuition Statement (1098-T), Student Loan Interest Statement (1098-E), Mortgage Interest Statement (1098)
    • Health Coverage Statements: Health Insurance Marketplace Statement (Form 1095-A), Health Coverage (Form 1095-B), Employer-Provided Health Insurance Offer and Coverage (Form 1095-C)
    • Certain Gambling Winnings (Form W-2G)
  • Personal Records, if applicable:
    • Child and dependent care expenses
    • Education expenses
    • Medical expenses
    • Charitable contributions
    • Retirement contributions
  • Proof of bank account routing and account numbers for direct deposit, such as a blank check

Nice to have items:

  • A copy of last year’s Federal and State tax returns, if available
  • Copies of income transcripts from IRS and state, if applicable
  • Records to substantiate any other items that you wish to include on your tax return

Additional Resources:

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