Noncitizen Tax Withholdings

The International Revenue Service (IRS) uses tax residency to facilitate taxes for foreign nationals. Foreign nationals are considered either 'non-residents for tax purposes' or 'residents for tax purposes.' Your tax residency status depends on your current immigration status and/or how long you've been in the U.S.

In general, students in F or J status are considered nonresident aliens for tax purposes for the first five calendar years of their stay in the U.S.

Scholars in J status are considered nonresident aliens for tax purposes for the first two calendar years of their stay. Please note that this is a general guideline only. To accurately determine your tax residency status, please see the Substantial Presence Test Rules.

It's important to know your tax filing status so you can complete the correct tax forms.

Residents of certain countries may be entitled to reduced tax rates or exemption from income tax withholding under a tax treaty between their country and the United States.

Eligibility for an exemption from tax withholding depends on many factors including, but not limited to:

• Country of tax residence
• U.S. presence at time of issuance
• Primary purpose of the individual’s visit
• Previous visa history
• Time and dollar limits set forth in the treaty

If the individual is deemed eligible for treaty benefits, an income tax treaty benefit form will be prepared at the individual’s request. The appropriate form for the respective tax year must be completed and signed in advance of Clemson University facilitating the treaty benefit.

Note: Clemson University is not under any obligation to facilitate tax treaties. This benefit is provided to those that are eligible as a courtesy.

FICA is a United States federal payroll tax payable by both U.S employees and U.S. employers to fund Social Security and Medicare.

International employees, those that are working in the United States on non-immigrant visas, are classified into two categories:

Nonresident Aliens are individuals classified for tax purposes with either a J, F, M and Q visa. These individuals are not subject to FICA tax withholding.

Resident Aliens are foreign nationals that meet the “green card” or Substantial Presence Test. These individuals are subject to FICA tax withholding.

Students enrolled full time during the school year are eligible for the FICA student exemption.

Note: Resident alien students that are not enrolled in a full-time program are not eligible for the FICA student exemption (for example, during summer employment).

As an international student, researcher or faculty member at Clemson University who receives U.S. source income, it is important that you are aware of your U.S. income tax filing obligations. Please visit the Income Tax Filing Information page for more details.