The Comptroller’s Office has implemented GLACIER, an online tax compliance system. GLACIER is designed to collect tax-related information from foreign nationals via a secure website.

Foreign nationals will no longer be required to complete information in FNIS (Foreign National Information System). Instead, foreign nationals will receive an email from support@online-tax that includes a URL address to the GLACIER website and secure login instructions.

Foreign nationals will be requested to answer a series of questions. Upon completion of the questions, GLACIER determines the foreign national’s U.S. tax status, treaty eligibility, and tax withholding rates and produces the appropriate tax forms. Foreign nationals will be requested to print, sign, and submit the completed tax forms with copies of specified documentation to:

Brenda Banwart
Room 233
Uptown Crossing (UPC) Building
100 South Fell Avenue
Normal, IL  61790-0580

The implementation of GLACIER:

  • provides foreign nationals an effective and efficient process for payments to be processed while complying with IRS regulations and treaties.
  • ensures Illinois State University complies with federal and state tax withholding and reporting obligations.
  • streamlines Illinois State University’s process for collecting and analyzing foreign individuals’ information for U.S. tax purposes.

Please note the determination of a foreign individuals’ U.S. tax status, treaty eligibility, and tax withholding rates does not fulfill any requirement the individual may possess to complete and submit a federal and/or state annual tax return. GLACIER data collection is an independent process from the completion of a federal tax return utilizing the GLACIER tax preparation program.