|
A honorarium payment is defined as a gratuitous payment or gift which is not made in exchange for services constituting employment. Honorarium payments made to both domestic and international visitors are reviewed and recorded by University Human Resources.
Honorarium payments made to an international visitor are taxable at 30% unless there is an applicable tax treaty exemption.
Domestic, permanent resident, or resident alien vouchers
In compliance with The New York State Commission on Public Integrity individuals receiving honoraria cannot be on a State appointment. Do not send in honoraria forms until the service has been completed as payment cannot be processed until after the last date of service has passed. Individuals who receive honoraria payments totaling in excess of $600 during the calendar year will receive a 1099. Contact Procurement Services at 645-4532 for inquiries regarding payments. Service costs in excess of $20,000 require a formal contract, contact 645-2676 for further information regarding service contracts.
Non-resident alien honorarium vouchers
These vouchers must be processed by University HR to ensure proper taxation and reporting to the Internal Revenue Service.
The United States has many regulations regarding international visitors and their eligibility to receive an honorarium payment.
|
IMPORTANT
Before you agree to pay an international visitor, please contact the University HR to make sure that the visa type the individual holds allows for this type of payment.
|
Individual Taxpayer Identification Number
UB now has a Certifying Acceptance Agent available on campus
What is a Certifying Acceptance Agent?
- Authorized by the IRS to assist foreign nationals apply for an Individual Taxpayer Identification Number (ITIN) when they are not eligible for a SSN
- Authorized to submit a Form W-7 on behalf of an applicant, without having to furnish supporting documentary evidence
- Facilitates the application process and issuance of ITINs to foreign individuals
International visitors who need to apply for an ITIN should schedule an appointment with our Acceptance Agent to determine:
|
This is required only when an international visitor does not have a U.S. Social Security Number AND would like to use a tax treaty exemption
Please contact our Certifying Acceptance Agent, Amanda Brown, for assistance.
|
A list of tax treaties is available to assist you in determining international visitor eligibility.
If your international visitor is eligible for a tax treaty exemption they must possess either a U.S. Social Security number or individual taxpayer identification number in order to use the exemption.
To claim the exemption, Form 8233 must be completed and returned to University HR's International Employment Unit at the time the Honoraria Service Claim Form is submitted.
|
