What happens if I don’t complete GLACIER?

GLACIER prepares all the forms necessary to take advantage of a tax treaty between the US and your country of residence. Without the completion of GLACIER and the submission of the GLACIER forms to the payroll office the maximum amount of federal tax must be withheld from your payment. If you are employed by OSU and do not complete GLACIER the rate of tax to be withheld from your paycheck is set by law at 30%. If you are receiving a scholarship or a fellowship, the rate of tax is set by law at 14%.