US and State Income Taxes

International employees are subject to the appropriate U.S. and state income taxes unless a tax treaty benefit applies or an exemption is available in U.S. or state law. Payroll ensures the appropriate withholding rates are applied to your wages.

Tax Benefits for Internationals

There are often tax benefits associated with income tax treaties between the U.S. and foreign countries. 

The Foreign National Tax Information Form [pdf] is used to verify the visa and residency status of foreign nationals working at the university and determine tax treaty eligibility. Complete the form and submit it to the Payroll office at payroll@mailbox.sc.edu. 

The form should be submitted to the Payroll Office before beginning employment or as soon as possible after starting work at the university.