Finance Division

Accounting Services

NON-RESIDENT ALIENS - TAXATION OF PAYMENT
Effective:  10/1/97
Related Procedure

Clemson University is required to observe Internal Revenue Code and INS regulations regarding payments made to or on behalf of Non Resident Aliens including students, trainees, employees (dependent personal services), and independent contractors. When income taxes are due, taxes will be paid by the following methods: total tax due will be withheld from payments to Non Resident Aliens or the department will be charged the tax due based on a grossed up dollar amount of all expenses.