Definition

A payment to a non-employee which represents compensation (fee charged by the person) for services for which a one-time discourse or lecture is given by a visitor before a class or an audience.

Payments to Employees

One-Time Lecture Fee payments to a University employee must be processed through the payroll system as Monthly Extra Service 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 U.S. Citizens or Permanent Residents must also be reported to the Internal Revenue Service. US Citizens and Permanent Residents will receive an IRS form 1099MISC.

Required Payment Forms

Payments to US Citizens

1. Direct Payment Voucher (DPV), Comptroller Form 88R
2. IRS Form W-9, Request For Taxpayer Identification Number
3. The University of Chicago Debarred Vendors and Excluded Parties Certificate of Compliance Form

Payments to Permanent Residents

1. Direct Payment Voucher (DPV), Comptroller Form 88R
2. IRS Form W-9, Request For Taxpayer Identification Number
3. The University of Chicago Debarred Vendors and Excluded Parties Certificate of Compliance 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
5. Form UPP 192, Alien Determination of Residency Form
   

Payments to J-1 Exchange Visitors

All academic honoraria payments, regardless of the dollar amount, to J-1 exchange visitors must also be reported to the Internal Revenue Service. These individuals will receive an IRS form 1042S.

[Note: if the individual WAS NOT sponsored by The University, prior written authorization is required from the Responsible Officer of the institution that sponsored the visitor's entry into the U.S.]

Thirty percent (30%) tax will be withheld from all payments to J-1 EXCHANGE VISITOR VISA holders unless the individual is eligible to claim a tax treaty exemption; provided that:

1. A tax treaty exists between the U.S. 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 not exceeded the maximum number of days of presence in the U.S., typically 183 calendar days.

   Required Payment Forms and Documents

   1. Direct Payment Voucher (DPV), Comptroller form 88R
   2. IRS Form W8BEN-I, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding
   3. Form UPP 192, Alien Determination of Residency Form
   4. The University of Chicago Debarred Vendors and Excluded Parties Certificate of Compliance Form
   5. If the individual was not sponsored by The University, PRIOR WRITTEN AUTHORIZATION from the Responsible Officer of the institution that sponsored the visitor's entry into the U.S.
   6. Copy of front and back of the individual's I-94 Card, Departure Record
   7. Copy of US Visa (from passport)
   8. Copy of INS Form IAP-66, Certificate of Eligibility for Exchange Visitor (J-1) Status
   9. 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.