International Employment

Congratulations on your job offer from Clemson University! Now, it is time for you to start the international hiring process. This allows the University to verify your employment eligibility and complete required steps to hire you.

Special Note: Employees are ineligible to begin work until all steps of the International Hiring Process are complete and your department representative informs you of your start date.

International Hiring Process

Nonresident Alien (NRA) Payment

To ensure correct taxation and to avoid potential Internal Revenue Service (IRS) penalties, all payments made to nonresident aliens (NRAs or foreign nationals) must be reviewed and approved prior to issuance by a member of the International Employment team in the Office of Human Resources.

All foreign national tax analyses must be made before payment is approved. Therefore, departments planning to bring NRAs to campus who are to be paid for services or reimbursed for expenses should instruct first-time payees to register in the BuyWays Vendor Portal as early as possible.

Payments to nonresident aliens deemed noncompliant with IRS taxation regulations could result in penalties and interest on the tax due. In these cases, the department would be responsible for these charges.

Award/Prize Payments

Non-payroll awards should be reviewed by a member of the International Employment team for nonresident alien taxation prior to payment, unless the award will be issued by payroll.

Awards to nonresident aliens are taxed at 30% unless a tax treaty applies. The International Employment office handles the assessment and tax withholding remittance to the Internal Revenue Service (IRS). Departments can opt to pay the tax withholding for the recipient. In this case, notify the International Employment team for the tax gross up calculation.

Nonresident alien award or prize income is reportable on a 1042-S form.

Tax Gross Up Calculation Example

Additional Resources

• International Visitor Payments
• Honorariums
• Travel Reimbursement

Scholarship/Fellowship

Nonresident Alien

• Nonresident alien students on an F, J, M or Q visa are subject to a 14% tax withholding rate on non-service scholarship/fellowship income, unless there is a qualifying tax treaty.
• Those on other visa types will incur a 30% withholding rate.
• These tax withholding requirements are only applied to non-qualified fellowships/scholarships such as:
  • Non-employee health insurance
  • Housing, childcare
  • Travel reimbursements related to personal research
• This income will be reported on the form 1042-S.

Resident Alien

• Scholarship/fellowship income credited to a resident alien student bill are reported on the 1098-T form issued by Clemson University.
• Income reported on a 1098-T must be included as part of the recipient’s income tax return.

For information on how to file your tax return, visit the Income Tax Filing Information page.

Travel Reimbursement

• Student Travel
  • Students who receive travel expenses for compensation (in relation to employment) will not be taxed under the accountable plan that applies to all employees.
  • Travel expenses related to a student's status are considered a scholarship (attending a seminar, conference, etc.) and are taxable at 14%, including travel reimbursements or payments made on their behalf. If a tax treaty is applicable, the 14% tax may be exempted or reduced.
• Visitors
  • Students from other institutions with F, J, M or Q visas may be taxed at 14%.
  • Visitors who are not University employees are not typically taxed if their visa allows travel reimbursement.
  • Contact the International Employment office before making payments to student visa holders from outside the University or those not employed by the University.

International Employment is also responsible for determining tax residency and proper taxation for international employees. This includes the facilitation of tax treaty benefits, where applicable. The webpage linked below offers resources on tax withholdings for noncitizens.

Noncitizen Tax Withholdings

International Services

H-1B Application, Clemson Sponsor US Permanent Residency, I-20 and DS-2019 Forms
230 Parkway Drive, 108 Long Hall
Clemson, SC 29634 USA
864-656-3614
Email: is@clemson.edu
H1B Information: empvisa@clemson.edu

Social Security Office

Social Security Office Locator

Anderson Location
4 Civic Ctr Blvd Ext
Anderson, SC 29625
1-877-505-4549

Greenville Location
319 Pelham Rd
Greenville, SC 29615
1-877-274-5423