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  finance and administration
controller

Tax Compliance


Contacts

Scott Patterson, Manager

pattesco@musc.edu
(843) 792-8103 Office
(843) 792-5185 Fax

 

 

Andrew Rider, International Tax

riderand@musc.edu
(843) 792-0505
(843) 792-5185

News

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

6-Dec-2012:  At this time MUSC is still waiting for payment from the IRS for the Medical Resident FICA Claims. Residents will be notified as soon as any information is available.


MEDICAL RESIDENTS 1995-2005
(links are Acrobat icon PDF documents)

April, 2011:     Letter from Controller's Office to residents claiming refunds.

January, 2011:     Supreme Court Ruling this week (1/10/2011) does NOT impact refunds for 1995 - 2005

Previously:
If you received IRS Letter 4610:

Clarification of IRS Letters concerning Medical Resident FICA

August 2, 2010 -
There is still time to submit your consent form.

Please complete the form and mail it in as soon as possible:

FICA Refund Claims Notice

FICA Employee Consent
Form




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 (http://academicdepartments.musc.edu/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 http://www.irs.gov/pub/irs-pdf/p598.pdf

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
  W8-BEN
go to  W8-BEN-E
go to  Form 8233
go to  Form 1099-MISC
go to  Form 1098-T
go to  Form 1042-S

 
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
  AP Exceptions
  Freight Charges
  UBIT


 

 

 
 
 

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