Process for Obtaining Tax Clearance University faculty and/or staff who are engaging in business transactions with non-US persons must ensure that all such persons receive access to complete Glacier forms and obtain tax clearance before committing the University to such transactions. The Glacier forms can be processed concurrently with requisition processing, but must be completed before a purchase order is issued. Important Policy Points University procurement policy requires Purchase Orders (PO) for all purchases of goods and/or services. If you are engaging any individual for services (US or non-US), you must obtain a PO prior to committing any University funds. If you are engaging any non-US individual for services, you must obtain tax clearance prior to committing any University funds. You should expect that at a minimum, there will be an IRS tax reporting requirement. In some cases, if an applicable tax treaty cannot be identified, there may be required tax withholding. If you are engaging any non-US corporate entity for goods or services, special rules apply and you must obtain tax clearance prior to committing any University funds. Glacier is the tool used by Business Services to determine relevant tax and reporting requirements. In the case of corporate entities, Glacier logons are not available so the entity information must be submitted directly to Business Services for processing the tax clearance.
