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  finance and administration

Tax Compliance


Scott Patterson, Manager
(843) 792-8103 Office
(843) 792-5185 Fax



Andrew Rider, International Tax
(843) 792-0505 Office
(843) 792-5185 Fax


28-January-2015:  Amazon letters/emails - Those that are receiving year-end statemetns from Amazon and other retailers summarizing total purchases for the year which may or may not be subject to use tax, please forward to the Tax Office for review.  In an effort to maintain compliance withthe State of South Carolina, we would like to keep record of these statements to verify transactions have been properly assessed tax. 

30-July-2014:  The Sales Tax Holiday (August 1 - August 3) does not apply to purchases made by MUSC.  The SC Dept of Revenue specifically excludes items for use in a trade or business from participating in this event.

30-June-2014:  Updated FICA Consent Form

22-Apr-2014: Notice on Additional Medicare Withholding for MUSC and UMA Employees

4-Sep-2013:  Notice to Residents prior to 1-Jun-1996


About Us

The Medical University of South Carolina (MUSC) is exempt from federal income tax as a political subdivision of the state of South Carolina based on the provisions set forth under IRC Section 115.  As such, MUSC shares similar characteristics of a 501(c)3 organization, including accepting tax-deductible donations under IRC Section 170 (c)(1) so long as it is made for public purposes.  In addition, gifts made directly to MUSC are deductible (subject to certain limitations) in computing taxable gifts subject to IRC Section 2522(a) provided the gifts are made for public purposes.  Donors wishing to donate specifically to a registered IRC Section 501(c)3 organization should consider contributing to the MUSC Foundation (  Income generated from activities that are not related to the purpose and mission of MUSC (functions that are considered to be educational, research related and provide for the advancement of clinical care) are subject to tax and filing requirements per IRC Section 511.  The department generating these activities should notify the Tax Office immediately to maintain compliance with federal regulations.  For more information on unrelated business income tax, please refer to

Tax Compliance is part of the Controller's Office and reports to the Accounting Operations Director. We are responsible for issues related to tax law compliance, including sales and use taxes.  Requests for employer identification number (EIN) and Form W-9 should contact the Tax Office directly.

We are also responsible for determining and documenting treaty status and benefits eligibility for U.S. nonresident status employees and students at the University.
The office is located in Suite 505 in Harborview Office Tower. 
Common Forms
go to  MUSC Subsitute W-9 Form
  Form W-4
go to  MUSC Tax Information Form - Int'l Employees & Students
  MUSC Tax Information Form - Int'l Vendors
go to  W-8BEN-E
go to  Form 8233
go to  Form 1099-MISC
go to  Form 1098-T
go to  Form 1042-S
go to  Form SC I-312

Links for International Students/Teachers/Researchers
  Nonresident Aliens - Important Information
  Identification Numbers
  US Tax Residency Rules
  Completing W-4
  SC Nonresident Withholding 
Other Useful  Links
go to  Student Organizations
  Tax Breaks
Go to   Student Loan Interest
go to  Moving Expenses
  Tuition Assistance
  Sales/Use Tax
  Independent Contractor vs Employee
  1099 Reporting




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