Skip to Content

Coronavirus: Get complete details about the university's response to COVID-19.

Payroll Department

Taxes

Find the forms you need for tax reporting purposes and get answers to some of the most common questions related to payroll tax withholdings at the University of South Carolina.

Tax Withholding Questions

The information included with your W-4 forms will impact your tax withholdings.

W-4 forms are required to be completed upon hire once an employee has an active profile in Peoplesoft. You may change your withholdings at any time by logging into Employee Self-Service. Changes will go into effect on your next paycheck, unless the payroll for the upcoming paycheck has already been processed. Nonresident Alien forms are restricted by the IRS and the self-service feature will be disabled for them. Paper forms will continue to be accepted.

W-4 Form >>

SC W-4 Form >>

Call us at 803-777-4227, and we can explain the regulations used to determine your tax withholdings.

Supplemental pay is considered pay in addition to your regular wages and is subject to a flat tax rate as required by federal and state tax regulations.

FICA is the combination of Social Security tax and Medicare tax. All employees are subject to FICA taxes, unless an exception applies.

There are some exceptions for student employees who are working while they are enrolled and other exceptions for international employees.

The below table lists the minimum enrollment hours requirements established by the University for the student FICA exemption to apply. Please note that these could be subject to change and exceptions may apply.

Grad Students Minimum FICA Status
 Fall/Spring 6 Credit Hours  Exempt
 Summer 3 Credit Hours  Exempt
 Exceptions: Banner type Z, 3, 4, 5 1 Credit Hour  Exempt
Undergraduate Minimum FICA Status
 Fall/Spring  6 Credit Hours Exempt
 Summer  3 Credit Hours Exempt

The primary relationship of the employee with the university must be “student” and not “employee.” Career employees will not be granted the exemption.

J-1 and F-1 visa holders who are considered non-resident aliens for tax purposes and performing services for the purpose of their visa will be granted the FICA exemption under IRS Section 3121(b)(19).

The IRS has released an updated Tax Withholding Estimator and a FAQ page to assist in filling out the Form W-4. You may also visit the SC Department of Revenue website for information regarding the SC W-4. The university cannot offer tax advice but we may be able to assist with general questions on the form.

Year-End Wage Forms

The Payroll Department issues the following important documents annually that you will need for filing your U.S. tax returns.


Challenge the conventional. Create the exceptional. No Limits.

©