Controller's Office

Honorarium Payments

An honorarium payment is typically a small payment made on a special or non-routine basis to an individual who is not an employee of the College, to acknowledge the contribution of gratuitous services to the College. Examples would be a payment to a non-professional guest speaker or lecturer as a gesture of goodwill or appreciation, or a token payment for other unique, incidental and infrequent services not traditionally required on an on-going basis.

Honorarium payments are made payable to the individual who provided the gratuitous service. The College does not make charitable contributions to organizations in lieu of an honorarium payment.

Payments to U.S. Citizens

Honorarium payments to U.S. Citizens are taxable income and must be reported on Form 1099 if cumulative payments to a recipient in a calendar year are $600 or more. A completed Form W-9 must be obtained from the guest prior to the event. (Learn more about FORM W-9)

Payments to International Guests

If a payment is to be made to an individual who is not a citizen of the U.S., additional information is required. It is recommended that the information gathering process begin at least two weeks prior to the event. Please submit an on-line payment request form by clicking on the link below:

*Questions you'll need to know prior to completing the above form

• Guest's name and email address
• Paying department
• Date(s) of visit (arrival through departure)
• Anticipated VISA type, if applicable
• Country of residence and country of tax residence (if different)
• Date invitation was accepted by guest
• Is the speaker currently working in the US under a visa? If yes, what type of visa and who is the sponsoring institution?
• Has the guest received more than four (4) honorarium payments from other US institutions in the last six months?
• Brief description of service (i.e. speaker fee, royalty)

More Forms

Please visit the Payment of Invoices page to find more Accounts Payable forms