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Tax Information
Tax Information for International Students, Scholars and Employees:
Most international students, scholars and employees will have to file some type of 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.
Types of Income
Taxable income includes income earned through employment, an assistantship, a scholarship, a fellowship, 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. The IRS website is the best online site to visit to help you determine your income tax return requirements.
Before You File
Determine if you are a "resident" or "non-resident" for tax purposes:
This determination does not necessarily align with your immigration status in the U.S. You may be a temporary visitor to the U.S. with no intention of immigrating and still be considered a resident for tax purposes.
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Resident
If you met the requirements of the Green Card Test or the Substantial Presence Test, you are a resident for 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. You will use Form 1040. The IRS provides instructions for Form 1040.
If you are a resident for tax purposes for your federal taxes, you may be a nonresident for tax purposes for your state income taxes. Visit the South Carolina Department of Revenue (SCDOR) website and click ‘Filing Requirements’ for more information about determining your residency status for your South Carolina Income Tax Return.
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Non-Resident
If you did not meet the requirements of the Green Card Test or the Substantial Presence Test or you are exempt from counting days toward a Substantial Presence Test, you are a nonresident for tax purposes. This determination means you are required to report your U.S. income only and must file special forms: the Form 1040-NR, 1040 Schedule 1, 1040-NR (Schedule A) and 1040-NR (Schedule OI). The IRS provides instructions for Form 1040-NR. The IRS also provides comprehensive instructions on completing U.S. income taxes.
If you are determined to be a nonresident for tax purposes, you also must file a South Carolina income tax return. A nonresident individual files a Form SC 1040 South Carolina Individual Income Tax Return and Schedule NR (Nonresident Schedule). The South Carolina Department of Revenue provides instructions for Form SC 1040 South Carolina Individual Tax Return and instructions for Schedule NR. Visit the South Carolina Department of Revenue website and click ‘Filing Requirements’ for more information about determining your residency status for your South Carolina income tax return.
Regardless of whether you are required to file income tax returns, you may be required to file a Form 8843 with the IRS if you are a “nonresident for tax purposes.” To learn more, refer to The Substantial Presence Test in the "Not Sure?" section of this page. Access the IRS-issued Form 8843. This requirement generally applies to F1/J1 visitors and their F2/J2 dependents.
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Not Sure?
This determination does not necessarily align with your immigration status in the U.S. You may be a temporary visitor to the U.S. with no intention of immigrating and still be considered a resident for tax purposes. Tax residency is determined by meeting the criteria of either the Green Card Test or the Substantial Presence Test.
Green Card Test
This determination does not necessarily align with your immigration status in the U.S. You may be a temporary visitor to the U.S. with no intention of immigrating and still be considered a resident for tax purposes. Tax residency is determined by meeting the criteria of either the Green Card Test or the Substantial Presence Test. If you had a Green Card for part of the year and relinquished it, carefully read the instructions on the Form 1040-NR (PDF) to determine if you can file as a non-resident or if you must file as a resident.
Substantial Presence Test
The Substantial Presence Test is more difficult and contains several exemptions. For detailed information, consult the specific IRS website.
Pay special attention to the ‘Definition of Exempt Individual’ portion of the website. If you are present in the U.S. as an “F” or “J” visa holder, you may qualify as an exempt individual.
Special note for “Exempt Individuals,” regardless of income: If you are required to file taxes with the IRS, you are required to file a Form 8843 (PDF) with your taxes. If you are not required to file taxes with the IRS, you are required to file a Form 8843 (PDF) directly to the IRS.
Required Forms for Filing
You can identify the specific required forms based on your residency in the relevant section above (Resident or Non-Resident).
To file your income taxes, you will need a Form W-2 provided by your employer(s). Active employees may access their W-2 online through HR Self Service.
If you have received any benefit from an income tax treaty between your country and the United States, or if you are a nonresident who received a taxable scholarship, fellowship, or travel reimbursement, you will receive a Form 1042-S.
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 into your FNIS (Foreign National Information System) account.
The IRS provides comprehensive instructions on completing U.S. income taxes.
Tax Deadlines
| Federal Tax Deadline | State of South Carolina Tax Deadline |
|---|---|
| Tuesday, April 18, 2023 | Tuesday, April 18, 2023 |
State Income Tax Returns
Generally, if you are required to file a federal income tax return, you are required to file a state income tax return. Visit the South Carolina Department of Revenue website for more information.
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.
Additional Resources
Helpful Links
- Free Clemson Area Tax Prep Locations Offered through the United Way - clemsonvita.com - (Call 866-892-9211 for dates and locations.)
- IRS Forms and Publications
- Comprehensive U.S. Federal Income Tax Information (for tax preparers)
- For international student and scholar volunteer tax preparers, refer to page 2 of the IRS Resource Guide, residency decision tree and exempt individual decision tree
- IRS Foreign Student and Scholar Information
- Federal tax information for international visitors
- South Carolina State Income Tax Information
- Sprintax - US Tax Preparation Service for Non-Residents
- For a $5 Sprintax coupon enter the discount code: 21CLU150F5 in the box on the "Review your order" page
Contact Clemson International Employment
Address:
Administrative Services Building
108 Perimeter Rd.
Clemson, SC 29634-5337
Phone:
864.656.2000
Email:
intlemployment@clemson.edu
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.
