An honorarium is a gratuitous payment of money or other thing of value to a person for the person’s participation in a usual academic activity for which no fee is legally required for others to participate or observe. An honorarium is provided as a token of appreciation for participation in an activity or event, and not as a contractual obligation to pay for services rendered.
Usual Academic Activity means activity conducted for the benefit of the honorarium-paying institution and includes lecturing, teaching, consulting, conducting research, attending meetings, symposia or seminars, or otherwise sharing knowledge. Readings and performances are included academic activities, so long as the activity is open without charge to the public and/or students.
Foreign nationals may be paid honoraria IF:
*B-2’s are not eligible for expense payments or reimbursements EXCEPT as incidental to honorarium activities. If a B-2 with no honorarium-covered purpose, travel expenses are not permitted.If a B-2 with an honorarium-covered purpose, travel to and from is permitted, B-1’s may always accept payments for expenses, whether in the context of honoraria or not.
**In order to pay a J-1 visitor sponsored by another university, you must obtain written permission from that school’s “responsible officer.”
Visa Type | Description | Honorarium | Travel Reimbursements |
|---|---|---|---|
B-1/VWB | Visitor for Business | Yes | Yes |
B-2/VWT | Visitor for Tourism | Yes | *Yes |
J-1 | Exchange Visitor | **Yes | **Yes |
The following documents must be submitted to the International Services Office before a department or office can invite an individual that is anticipated to receive an honoraria:
Copy of passport bio page
If J-1, authorization from sponsoring institution and copy of DS-2019
Copy of Social Security Card or Individual Taxpayer Identification Number (ITIN). Under the Social Security Administration regulations governing social security numbers, only individuals authorized to work in the United States under the immigration laws are authorized to obtain a SSN. Individuals in B status are not authorized to work and, therefore, cannot obtain a SSN, and must obtain an ITIN.*
*Please note that it is the department’s responsibility to obtain a Social Security Number or ITIN from the individual. Without a U.S. taxpayer identification number, Southeastern could possibly be charged a $50 fee by the IRS for reporting income on a 1042-S without a TIN.
All payments of honoraria to non-resident aliens who come to the university must be reported to the IRS on Form 1042-S
All honoraria payments to foreign nationals will be taxed at a 30% rate, unless exempted by a tax treaty. If the visitor does not provide a SSN or ITIN, treaty benefits cannot be applied.
If an individual wishes to claim a tax treaty, they must do so no later than the last day of their visit and BEFORE they are paid.
