Every employee of the University is required by law to have a permanent Federal Identification Number (Social Security Number).

In certain cases, such as foreign exchange students, aliens with temporary visas, or persons who have not been employed before, a number may not have been obtained from the Federal Social Security Administration at time of University employment. In these cases, an employee will be assigned a temporary identification number by the Payroll Office. The employee must make application for a permanent Federal Identification Number through the local Social Security Administration. This process normally takes three to four weeks. Once a Federal Identification Number has been received, the employee must report it via their administrative unit so records may be updated.

Detailed information on how to apply for a Social Security Number (SSN) for international students and employees can be found here:

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 Opens in a new tab. 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 Opens in a new tab. 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 no other adjustments.

Effective year 2020, the Form W-4 is very different from previous versions due to tax law changes. The IRS is not requiring all employees to complete the revised form, however employees who are hired beginning in 2020 and anyone wishing to make changes to their withholding must complete the revised form. Existing employees will continue to have withholding based upon their previously submitted form.

Due to recent changes in tax law, the IRS encourages the use of the IRS Tax Withholding Estimator Opens in a new tab. to assist in determining withholding amounts for completion of Form W-4. The IRS has also published Frequently Asked Questions Opens in a new tab. that you may find helpful as you complete the form.

To update your W-4, please complete the W-4 (Employee’s Withholding Certificate) form in PeopleSoft.

You must complete Steps 1 and 5, and complete Steps 2 through 4 ONLY if they apply to you. Step 1 is for your personal information; Step 2 is for households with multiple jobs; Step 3 is used to claim tax credits for dependents; Step 4 is for other adjustments (additional income such as interest and dividends, itemized deductions that exceed the standard deduction, and extra tax you want withheld); and Step 5 is where you sign the form (if submitting manually).

The Payroll and Tax Compliance departments are not able to provide specific individualized tax advice, and recommend consulting your tax professional for any specific questions you may have for completing Form W-4.

Federal income taxes will be withheld from employee wages based on the employee’s settings and the Internal Revenue Service tax withholding tables Opens in a new tab.. 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 Opens in a new tab..

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 Opens in a new tab. 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) Opens in a new tab. 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 Opens in a new tab. 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.

The University of Texas at Dallas Employee Tuition Assistance Plan complies with the tax provisions of United States Code Title 26 § 117(d) Opens in a new tab. and United States Code Title 26 § 127 Opens in a new tab.. Your entire undergraduate tuition assistance is excluded from your gross income. Up to $5,250.00 per year of your graduate tuition assistance is excluded from your gross income.

Graduate tuition assistance received greater than $5,250 within a calendar year is subject to federal, social security and Medicare tax withholding and reporting on Form W-2.

Payroll will notify employees who have received taxable graduate tuition assistance in September each year, and process tax withholding amounts on the October 1, November 1 and December 1 paychecks.

Please consult IRS Publication 970 Opens in a new tab. or your tax advisor for more information, as Payroll cannot provide individual income tax filing advice. 

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. To consent to receive your W-2 forms electronically, please complete the W-2/W-2c Consent Form in PeopleSoft.

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 “Gemini for Departments”, go to “Self Service”, then 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 “Gemini for Departments”, go to “Self Service”, then 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 “Gemini for Departments”, go to “Self Service”, then click “Personal Details”
    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 payroll@utdallas.edu. 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 “Gemini for Departments”, go to “Self Service”, then select “Payroll and Compensation”
    3. Select “View W-2/W-2c Forms.”
  • 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 payroll@utdallas.edu or via U.S. mail at the address below to request a paper copy.
    The University of Texas at Dallas
    Office of Payroll and Tax Services
    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 Opens in a new tab. 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 benefits@utdallas.edu, contact the Office of Human Resources – Employee Benefits Team, or visit the IRS website Opens in a new tab. or the UT System Office of Employee Benefits website Opens in a new tab..

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 via email to taxcompliance@utdallas.edu.

  • 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 Opens in a new tab.).
  • Copy of U.S. travel history (can be printed from “View Travel History” at the CBP’s I-94 website Opens in a new tab.).

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

  • You will receive an email from support@online-tax.net with GLACIER login instruction. Emails from support@online-tax.net are not spam.
  • Log into GLACIER Opens in a new tab., 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

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 Opens in a new tab. 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) Guided Tax Software, and 2) Free File Fillable Forms. Use Free File Software if your adjusted gross income is $79,000 or less and Free File Fillable Forms if your income is greater than $79,000.

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 Opens in a new tab. for information about how to file a federal individual income tax return as a nonresident alien for tax purposes.

Guided Tax Software (Adjusted Gross Income $79,000 and below):

Guided Tax Software features brand-name tax software providers who are in a partnership with the IRS to offer their online products for free. Each provider sets additional eligibility requirements, generally based on age, state residency and income.

Here’s how Guided Tax Software works:

  1. Go to https://irs.gov/freefile Opens in a new tab. and click the button “Explore Guided Tax Software” to see all Free File options.
  2. Browse each of the offers or use a “look up” tool to help you find the right product. Each Free File partner sets its own eligibility standards generally based on income, age and state residency. But if your adjusted gross income was $79,000 or less, you will find at least one free product to use.
  3. Select a provider and follow the links to their web page to begin your tax return.
  4. Complete and e-File your tax return only if you have all the income and deduction records you need. The fastest way to get a refund is by filing electronically and selecting direct deposit. If you owe, use direct pay or electronic options.

Free File Fillable Forms (Income above $79,000):

If your income is more than $79,000, 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 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 Opens in a new tab..

Please note UT Dallas and the IRS do not endorse any individual Free File 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 IRS’s Volunteer Income Tax Assistance (VITA) program offers free tax help to people who generally make $64,000 or less, persons with disabilities, and taxpayers with limited English language proficiency 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.

For more information please visit the IRS website https://www.irs.gov/individuals/free-tax-return-preparation-for-qualifying-taxpayers Opens in a new tab..