Honorarium

Definition

A nominal payment, which is primarily intended to confer distinction on or to symbolize respect, esteem, or admiration for the recipient. It is paid to the recipient at the discretion of the payer, and is not a fee charged by the person being "honored."   We cannot pay an honorarium payment if the individual provides us with an invoice for hours worked or services rendered.

Payments to Employees

Honoraria payments to a University employee must be processed through Workday as a One-Time Payment or Period Activity Pay and will be included in the employee's IRS Form W-2, Wage and Tax Statement at calendar year end.

Payments to US Citizens, Permanent Residents and Foreign Visitors

All academic honoraria payments, regardless of the dollar amount, to visitors who are US Citizens or Permanent Residents must be reported to the Internal Revenue Service. US Citizens and Permanent Residents will receive an IRS Form 1099MISC.

Payments to US Citizens

Required Payment Forms:
  1. Submit through ePayment
  2. IRS Form W-9, Request For Taxpayer Identification Number
  3. Event Flyer

Payments to Permanent Residents

Required Payment Forms:
  1. Submit through ePayment
  2. IRS Form W-9, Request For Taxpayer Identification Number
  3. Copy of Permanent Resident or Resident Alien card (green card) or copy of the I-551 Stamp that is printed on the applicant's passport
  4. Event Flyer

Payments to Aliens (Foreign, Non-US Citizens)

All academic honoraria payments, regardless of the dollar amount, to visitors who are not US Citizens must also be reported to the Internal Revenue Service. These individuals will receive an IRS form 1042S.

The alien receiving the honorarium payment is subject to the 5/6/9 Rule, meaning that they can only be paid from 5 organizations or less in a 6 month period for activities lasting 9 days or less.

A thirty percent (30%) Tax will be withheld from all payments to B-1, B-2, WT, WB, and J-1 Vistors VISA holders unless the individual is eligible to claim a tax treaty exemption; provided that:

  1. A tax treaty exists between the US and the individual's country of tax residence, and
  2. The individual has either a Social Security Number (SSN) or Individual Tax Identification Number (ITIN), and
  3. The individual has an appropriate Visa Classification (see Required Documents for Foreign Payments)
  4. The individual has not exceeded the maximum number of days of presence in the US per the tax treaty
Required Payment Forms
  1. Submit through ePayment
  2. IRS Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding
  3. Form UPP 192, Alien Determination of Residency Form
  4. IRS Form 8233, Exemption From Withholding on Compensation for Independent Personal Services of a Nonresident Alien Individual if the individual is entitled to claim a tax treaty exemption. Original 8233 must be submitted - no copies, faxes or scans
  5. Dependent upon VISA type, foreign individuals are also required to provide copies of various DHS and other documents (See Required Documents for Foreign Individuals)
  6. Event Flyer