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Tax Information
For International Students, Scholars and Employees
Most international students, scholars and employees will have to file at least one official tax form with the United States Internal Revenue Service (IRS), even if the individual received no income.
If you are an international student, scholar or employee who received income (defined below), you will likely have to file both federal and state income tax returns.
Contact Clemson International Employment
Administrative Services Building
108 Perimeter Road
Clemson, SC 29634
Phone: 864-656-2000
Email: intlemployment@clemson.edu
Before You File
Determine if you are a “Resident" or “Nonresident" for tax purposes. Use the “Required Forms for Filing” section below to determine what forms you must submit, based on your residency status. It is possible for your residency status to differ between your federal and state tax returns.
Federal Filing Tax Residency Information
Resident for Tax Purposes
If you meet the requirements of the Green Card Test or the Substantial Presence Test, you are considered a resident for federal tax purposes. This determination means you are required to report your worldwide income and contribute taxes in the same manner as a U.S. citizen or permanent resident.
Nonresident for Tax Purposes
If you do not meet the requirements of the Green Card Test or the Substantial Presence Test or you are exempt from counting days towards a Substantial Presence Test, you are considered a nonresident for tax purposes. This determination means you are required to report your U.S. income only.
Special Note for “Exempt Individuals,” regardless of income: You are required to file Form 8843 (PDF) with your taxes. If you are not required to file taxes with the IRS, you are required to file Form 8843 directly to the IRS. For more information, please visit International Services.
State of South Carolina Filing Tax Residency Information
Resident for Tax Purposes
You are a SC resident, even if you live outside South Carolina, when:
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Your intention is to maintain South Carolina as your permanent home; AND
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South Carolina is the center of your financial, social and family life; AND
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When you are away, South Carolina is the place to which you intend to return.
Nonresident for Tax Purposes
You are a nonresident if your permanent home is outside South Carolina all year and none of the resident conditions apply.
For more information on SC residency and domicile, refer to Determining a Taxpayer’s Domicile for Income Tax Purposes (PDF).
Income Tax Information and Resources
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Types of Income
Taxable income includes income earned through employment, assistantships, scholarships, fellowships, tax treaty benefits or any other income earned while present in the United States.
If you are required to file a federal income tax return, you are required to file a state income tax return also. Visit the IRS website to help you determine your income tax return requirements.
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Required Forms for Filing
Once you have determined your tax residency status above, use the chart below to identify the specific forms you are required to complete and submit. The IRS provides detailed instructions on completing U.S. income taxes.
Tax Form Information Tax Form Description Resident Alien for Tax Purposes
IRS Form 1040 (PDF)
SC1040 (PDF)If you are a resident for tax purposes federally, you are required to complete Form 1040. Instructions for Form 1040 (PDF) can be found on the IRS website.
If you are a SC resident for tax purposes, you are required to file a SC1040 Individual Income Tax Return (PDF).
Nonresident Alien for Tax Purposes
IRS Form 1040-NR (PDF)
1040 Schedule 1 (PDF)
1040-NR Schedule A
1040-NR (Schedule OI) (PDF)
SC1040 (PDF)
Schedule NR (PDF)If you are determined to be a nonresident for federal tax purposes, you are required to file a 1040-NR (PDF). Instructions for Form 1040-NR (PDF) can be found on the IRS website.
If you are determined to be a nonresident for SC tax purposes, you are required to a SC1040 Individual Income Tax Return (PDF) and Schedule NR (nonresident schedule) (PDF). Instructions for completing these forms can be found on the SCDOR website.
W-2 Active Clemson employees will receive their W-2 online through Employee Self-Service. If individuals have not consented to receive their form electronically, their Form W-2 will be mailed to their listed address.
1042-S If you have received any benefit from an income tax treaty between your country and the United States, of if you are a nonresident who received a taxable scholarship, fellowship, award or travel reimbursement, you will receive a Form 1042-S*. You are required to report that income or benefit on your tax return.
1098-T If you are a resident alien for tax purpose and receive a Form 1098-T, you are required to report that information on your tax return.
*Special Note: You should not file your taxes until you have received both your W-2 and 1042-S forms. Your 1042-S form should be available to you electronically by logging in to your FNIS (Foreign National Information System) account.
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Tax Deadlines
Both Federal and State Income Tax Filings are due by Monday, April 15, 2024.
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Residents of India, South Korea, Canada or Mexico
If you are a resident of India, South Korea, Canada or Mexico, you may be eligible for additional tax benefits. Go to Publication 519 (PDF) and do a search for your country (India, South Korea, Cananda or Mexico) to find the pertaining information.
Quick Links
- IRS Foreign Students and Scholars Tax Information
- IRS International Services
- US Citizenship and Immigration Services
- US Department of State
- SC Dept. of Revenue
- Taxpayer Assistance Outside the US (PDF)
- Federal Tax Information for International Visitors (Publication 519)
- IRS Resource Guide (PDF)
- IRS Foreign Student Tax Course
Sprintax
Receive $5 off tax preparation services for nonresidents using discount code: 5CLEM100F23
DISCLAIMER: THE OFFICE OF HUMAN RESOURCES INTERNATIONAL EMPLOYMENT UNIT AND CLEMSON UNIVERSITY ARE NOT PERMITTED TO ASSIST ANY STUDENT/SCHOLAR WITH ANY IRS TAX FORM PREPARATION OR TAX-RELATED QUESTIONS. THE INFORMATION INCLUDED ON THIS PAGE IS INTENDED FOR YOUR BENEFIT. ANY QUESTIONS OR CONCERNS SHOULD BE DIRECTED TO A CERTIFIED TAX PREPARER OR A LOCAL IRS FIELD OFFICE.
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