Simons Visiting Scientists
Addendum A
While you are in residence at the KITP, you will be supported financially in both of the following ways:
- you will be reimbursed for allowable expenses such as lodging, meals, transportation to and from Santa Barbara, rental car;
- and provided with a monthly income supplement.
The reimbursement of allowable expenses will be processed separately from the income supplement and will not be either tax reported or tax withheld.
Federal Tax Information
If you are a U.S. resident: The income supplement will be reported to the Internal Revenue service via Form 1099-MISC. UCSB will not withhold Federal tax from this income; however, you may owe tax and may need to make timely estimated tax payments to avoid interest and penalties at the time that you file your tax return. If you are not a California resident, State tax will be withheld as explained below. You and your tax advisor should determine whether you are eligible to deduct any of your expenses and what receipts and records you need to retain in order to provide documentation.
If you are not a U.S. resident: The income supplement will be subject to both income tax withholding and tax reporting. However, the tax withholding requirement may be waived for certain nonresidents where a U.S. tax treaty applies. All nonresidents will receive a Form 1042-S for income tax purposes.
If you are a Nonresident Alien, you will need a J-1 visa to receive this income supplement. Please contact Timber Kelley to begin this process. You will also be invited to complete an online form through GLACIER that will determine whether or not tax will be withheld from the income supplement by UCSB. To take advantage of any tax treaties you will also need a U.S. Taxpayer Identification Number (TIN). You will want to retain your receipts and other supporting documentation of your expenses.
California State Tax Information
If you are not a California resident: UCSB will withhold California state taxes at the rate of 7% from the amount of your income supplement that is in excess of a total of $1500 per year. This includes those non-U.S. residents with applicable tax treaties. You will receive Form 592-B for income tax purposes.
Glacier:
- If you receive supplemental income and are not a U.S. citizen or U.S. Permanent Resident, you will receive an email asking you to log into Glacier. Glacier will take you through a series of questions that will determine your tax liability on the supplemental income and provide you with forms to be completed and returned to us.
- When you log into Glacier, you will be asked your relationship to the University; this should be Scholarship/Fellowship Recipient. The type of payment you are receiving is a Scholarship/Fellowship recipient (non-service). The amount you need to list as receiving (if asked) is the amount of the income supplement only. This amount should not include reimbursements for actual expenses for lodging, meals, transportation, or rental car as that is a separate issue.
- If you are receiving reimbursement for expenses only, you will not be asked to log into Glacier at this time.
We cannot provide tax advice, but you’ll find more information, forms, and guides online. We strongly recommend consulting with a tax advisor before coming to the KITP.
If you have questions about your particular situation, please contact our program manager.