Definition

A 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." Honoraria payments cannot be charged to federal grant or contact accounts.

Payments to Employees

Honoraria payments to a University employee must be processed through the payroll system as Monthly Extra Service Payments or Biweekly Additional Payments and will be included in the employee's IRS Form W-2, Wage and Tax Statement, at calendar year end.

Required Payment Forms:

• Payroll Monthly Extra Service Payments, Form UPP 172:
  • Adobe Acrobat Version
  • MS Word Version

Payments to US Citizen and Permanent Resident Visitors

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

Payments to US Citizens

1. Direct Payment Voucher (DPV), Comptroller Form 88R
2. IRS Form W-9, Request For Taxpayer Identification Number

Payments to Permanent Residents

1. Direct Payment Voucher (DPV), Comptroller Form 88R
2. IRS Form W-9, Request For Taxpayer Identification Number
3. Form UPP 192, Alien Determination of Residency Form
4. 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

Payments to Aliens (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.

Thirty percent (30%) Tax will be withheld from all payments to B-1, B-2, J-1 VISITORS and WT and WB 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 permanent country of 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. Click here to view the Immigration and Naturalization Classification Matrix.
4. The individual has not exceeded the maximum number of days of presence in the US, typically 183 calendar days.

Required Payment Forms

1. Direct Payment Voucher (DPV), Comptroller Form 88R
2. IRS Form W-8BEN-I, 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
5. Dependent upon VISA type, foreign individuals are also required to provide copies of various INS and other documents.
   • Requirements for B-1 Business Visitor VISA Holders
   • Requirements for B-2 Tourist Visitor VISA Holders
   • Requirements for J-1 Exchange Visitor VISA Holders
   • Requirements for WB VISA Waiver, Business VISA Holders
   • Requirements for WT VISA Waiver, Tourist VISA Holders