MUSC Employment & Taxation Information

MUSC International Tax Office

Charles Bradley, MUSC fiscal analyst, helps foreign nationals in determining whether or not they have tax treaty benefits. He also directs them to IRS information about taxes, but does not file tax forms for foreign nationals or provide advice. To contact Charles Bradley, please email him at bradlcha@musc.edu or if connected to the MUSC network, contact via Microsoft Teams (preferred method of contact).

Matthew Michenfelder, fiscal manager, contact information: michenfe@musc.edu or (843) 792-4935

Financial Literacy Office (students only):

Foreign National Employment & Tax Forms

What Documents are Needed to Complete Required Employment & Tax Information?

  • U.S. social security card: it can take four weeks to receive this card after you have applied with the U.S. Social Security Administration
  • Unexpired foreign passport
  • U.S. Visa
  • I-94 Departure Card - you will receive this card and complete it during your trip to the U.S. Upon arrival in the U.S., immigration officials will review the card and stamp it with your visa status and departure date. This card contains your admission number
  • Form I20 (if F Visa)
  • Form DS2019 (if J Visa)
  • Form I797 A (if H1)
  • EAD card (if optional practical training work)
  • If you have a Resident Alien Card, Certificate of Naturalization, or Certificate of U.S. Citizenship, it may also be used for completing employment forms

What Forms Must Be Completed for Employment & Payroll Tax Purposes?

  • INS Form I9 - Employee Eligibility Verification
  • MUSC Tax Information Form for Internationals
  • IRS Form W-4 - Employee's Withholding Allowance Certificate
  • IRS Form 8233 - Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual
  • IRS Form 8233 Attachment - applicable treaty statement for students, professors, teachers, or researchers

Basic Tax Guidelines*

*This is not tax advice and is meant for educational purposes only.

  1. Nonresident vs. Resident Alien Status
    • Visitors to the United States begin counting days towards establishing substantial presence, defined by the IRS, from the moment they enter the country (referred to as the Substantial Presence Test).
    • Until a certain amount of time has been spent in the country, the visitor has not established substantial presence and is considered a Non-Resident Alien (NRA). Once the visitor spends enough time in the country and establishes substantial presence, they become a Resident Alien (RA).
    • This change is retroactive, so MUSC will begin withholding taxes as if the visitor is a Resident Alien beginning January 1st of the year they are expected to establish substantial presence.
    • F-1 visa holders are granted a five-calendar year exemption from days counting towards establishing substantial presence. J-1 visa holders receive a two-calendar year delay. NOTE: This exemption is by calendar year of arrival, not by day of arrival. In other words, a visitor who arrives in 2025 with an F-1 visa does not count any days in 2025 towards substantial presence, and 2025 becomes their first year of exemption – whether they arrive in January 2025 or December 2025.
  2. Filing Tax Returns
    • Form 8843: Charlie will complete the FORM 8843 for all F1 students even if they have had no income in the U.S.
    • Form 1040-NR or 1040-NR-EZ: If you earned income in the U.S. as a nonresident, you must file one of these forms.
    • April 15 is the tax filing deadline.
  3. Income Sources
    • Taxable Income: Any money received from a US source - including wages from on-campus jobs, authorized off-campus employment (eg OPT, CPT), and scholarships covering living expenses.
      Scholarship money going to direct tuition costs counts towards your educational tax credit, detailed on your 1098-T, but is still considered taxable income.
    • Non-Taxable Income: Any payments or scholarships received from overseas sources.
  4. Tax Treaties
    • Some countries have tax treaties* with the U.S. that may exempt certain types of income (e.g., wages or scholarships) from U.S. taxation.
  5. Social Security and Medicare Taxes
    • Non-resident aliens are exempt from Social Security and Medicare deductions.
    • Students of any nationality with a full-time course load are exempt from Social Security and Medicare deductions.
    • If these taxes are withheld from your paycheck and should not be according to your status, you can request a refund or filing Form 843 with the IRS. The MUSC Tax Office will inform you if you need the IRS.
  6. Dependents and Filing Status
    • Nonresident aliens cannot claim the standard deduction and must file as Single or Married Filing Separately (if applicable).
  7. Tax Software and Resources
    • • MUSC non-resident students and scholars often use Sprintax, specifically designed for internationals. It is an intuitive tax software that walks you through all the steps for your specific needs. (See $5 discount code above.)
    • The IRS Volunteer Income Tax Assistance (VITA) program can often help international students/scholars file taxes for free. Be sure to ask for someone familiar with non-resident alien tax prep.
      https://www.ctul.org/vita-free-tax-prep
    • Increasing Hope Financial
      Paul Binion Paul@increasinghope.org
      Walk in or email for appointment first.
      M-Th 9 a.m. - 4 p.m.; F 9 a.m. - 12 p.m.
      (843) 225-4343
      8570 Rivers Avenue, Suite 120
      North Charleston, S.C. 29406
  8. State Taxes
    • In addition to federal taxes, you must file a state tax return. If you have worked in two states in the same calendar year, you will need to file state taxes in each state.
  9. Tax Documents
    • Form W-2: Received from employers for reporting wages. You should have received this by now.
    • Form 1042-S: Given to a non-resident alien who received wages that were exempt from federal and state tax withholding by a tax treaty and/or received a non-qualified taxable scholarship. Charlie will be sending these out as he completes them in the coming weeks, with a drop-dead date of 3/5/25.
    • Form 1098-T: For educational expenses (rarely relevant for nonresident aliens.)
  10. Refunds or Payments
    • You may owe taxes or receive a refund depending on how much was withheld from your paycheck and any applicable deductions or tax treaties.
  11. Penalties for Non-Compliance
    • Failure to file taxes can lead to penalties and may affect future immigration benefits, such as visa renewals or applying for a green card.

IRS Tax Forms & Resources