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- International Students
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- Resources and Helpful Links
Filing U.S. Taxes
Complying with U.S. tax law is part of maintaining F-1, F-2, J-1 or J-2 nonimmigrant status. Non-compliance can affect the receipt of future U.S. visas, immigration benefits or the granting of legal permanent resident status.
The primary source for income tax assistance for all Clemson International Employees is International Employment, located in Clemson’s Office of Human Resources. This office provides yearly guidance on how international employees can meet their federal and state tax filing responsibilities.
Learn more helpful advice online at Clemson University HR Tax Information.
Immigration Services provides guidance on the required Form 8843 only.

Form 8843
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F and J Visa Holders are Required to File Form 8843
All international students, scholars, and their dependents, including spouses and children present in the U.S. under F-1, F-2, J-1 or J-2 nonimmigrant status regardless of an individual’s age, who are nonresidents for tax purposes, must complete and file Form 8843.
If you are a Resident for Tax Purposes, you DO NOT need to file Form 8843.
If you are new to the U.S., in F-1, F-2, J-1 or J-2 nonimmigrant status and entered the U.S. on or after January 1, 2023, you DO NOT need to file Form 8843 in 2023. You will complete Form 8843 in 2024 to document the time spent in the U.S. in 2023.
If you have not filed Form 8843 in the past, it can be filed retroactively. It is crucial to file Form 8843 and for previous years as soon as possible. The previous years’ forms are available on the IRS webpage about Form 8843.
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How to File Form 8843
Form 8843 must be completed and mailed to the U.S. Internal Revenue Service (IRS) even if no income was received in the previous year.
To assist our F-1, F-2, J-1 or J-2 visa holders with Form 8843, International Services prepared Guidance on Completing Form 8843 that provides step-by-step guidance on completing Form 8843 (PDF).
Form 8843 cannot be filed electronically; it must be filed by mailing the completed paper form via USPS to the address listed below. Also, each individual Form 8843 must be mailed in separate envelopes, even those for dependents, to the following address:
U.S. Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215
Tax Filing Assistance
We have put together a list of resources that you can use while filing taxes. Note that International Services can answer general questions on completing Form 8843 only.
- International Employment in Clemson University’s Office of Human Resources provides yearly guidance for Clemson’s international employees to meet federal and state tax filing responsibilities. Details are available on the Clemson University HR Tax Information webpage.
- The United Way offers free Clemson-Area Tax Prep through the IRS’s Volunteer Income Tax Assistance program (VITA). Information is available on VITA assistance in the Clemson-Area.
- The IRS VITA program is offered in many locations around the U.S. If you are at one of our innovation campuses across South Carolina or employed on OPT or STEM OPT in South Carolina or around the country, here is a list of other VITA locations in your specific area.
- Two software companies offer assistance specifically for international students and scholars. Sprintax and Glacier Tax Prep are available to assist, for a fee, in preparing the tax forms needed to submit to the IRS.
- Sprintax has offered Clemson students and scholars a $5 coupon redeemable by entering the discount code 21CLU150F5 in the box on the “Review your order” page.
Avoid Tax Scams
Please be aware of tax scams, especially if you receive a telephone call from someone who says they are with the Internal Revenue Service (IRS). There is an increase in aggressive phone scams during tax season. The IRS provides essential guidance on Tax Scams and Consumer Alerts for identifying a tax scam and helpful tips for keeping yourself safe.
Additional Resources
- International Employment in Clemson University’s Office of Human Resources has a resource page on filing taxes for international employees at Clemson.
- South Carolina Department of Revenue for filing state taxes in South Carolina.
- U.S. Internal Revenue Service for federal tax compliance for Foreign Students, Scholars, Teachers, Researchers, and Exchange Visitors.
- IRS Taxation of Nonresident Aliens.
- IRS Taxation of U.S. Residents.
- U.S. Tax Residency - Green Card Test.
- Substantial Presence Test.
- The IRS VITA program is available in various locations around the U.S.
- Sprintax and Glacier Tax Prep provide online assistance for international students completing federal and state income tax requirements.
- Form 8843 from previous years.