Honoraria & Reimbursements
Paying Honoraria or issuing reimbursements to non-residents for tax purposes or foreign speakers who are here on a visa status of any kind is not as easy as paying an individual who is a U.S. citizen, green card holder (permanent resident) or resident alien for tax purposes.
A social security number does not dictate whether a person can be paid an honorarium, but whether or not a tax treaty may be applied if one exists between the speaker’s country of tax residence and the U.S. The rules below apply if the honorarium is $1 or $5,000 or more. These rules also apply to Canadians.
If you plan to pay an honorarium to someone who you are sure is not a U.S. citizen or green card holder, these are the steps that must be followed. Please plan to accomplish the tasks in plenty of time to request a check from Accounts Payable:
- Email Linda Day the recipient's name and email address.
- The recipient will receive an email from the GLACIER Online Tax Compliance System - This allows the recipient to provide the required information and complete the necessary forms via the Internet from any web-accessed computer
- The Request for Payment (RFP) for an honorarium to pay a non-U.S. citizen or green card holder or non-resident for tax purposes can go to Accounts Payable only after the steps above have been completed. Submitting the RFP directly to Accounts Payable first will delay payment processing. The RFP should be sent straight to the payroll manager.
For further information contact:
1101 Market Street, Suite 2000