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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 Office
(843) 792-5185 Fax

News

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.

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

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

 

Residents:

Updated FICA 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
W-9 Form
Form W-4
MUSC Tax Information Form - Int'l Employees & Students
MUSC Tax Information Form - Int'l Vendors
W-8BEN
W-8BEN-E
Form 8233
Form 1099-MISC
Form 1098-T
Form 1042-S
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
Student Organizations
Tax Breaks
Student Loan Interest
MUSC Moving Policy
MUSC Tuition Assistance Policy
Sales/Use Tax
Independent Contractor vs Employee
1099 Reporting
UBIT
 



 

 

 
 
 

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