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Office of Human Resources

Income Tax Filing 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: You are required to file Form 8843 (PDF) with your taxes. If you are not required to file taxes with the IRS (exempt individuals), 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:

  1. Your intention is to maintain South Carolina as your permanent home; AND

  2. South Carolina is the center of your financial, social and family life; AND

  3. 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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Sprintax

Receive $5 off tax preparation services for nonresidents using discount code: 5CLEM100F23

Sprintax E-Filing Discount

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.

Office of Human Resources
Office of Human Resources | 108 Perimeter Rd, Clemson, SC 29634