Tax Information

Tax Implications of Payments of Honoraria

Visitors receiving an honorarium payment from the Simons Center will be provided with the appropriate documents by Melissa Wessler.

US Citizen or Permanent Residents – you will be sent a 1099 Miscellaneous Income statement at the end of the tax year for the total amount of the honorarium paid to you.

Non-Residents – you will be taxed at a rate of 30 percent, unless a tax treaty is exercised (if applicable).

** Please note: In order to exercise a tax treaty, you must have either a U.S. Social Security Number or Individual Taxpayer Identification Number. If you do not have either you will be taxed at 30 percent. **

For more information about electing a tax treaty, please click here.

If you are visiting the Center on a H-1, O-1 or F-1 visa, please note that honoraria may not be paid directly to you. You are eligible to receive reimbursement for receipted expenses only. For H-1 visa holders, please speak with a Simons Center staff member if your home institution requires payment.

For instructions on how to obtain a U.S. Social Security Number or Individual Taxpayer Identification Number, please click below:

For SSN: http://www.ssa.gov/ssnumber/

For ITIN: https://www.irs.gov/individuals/how-do-i-apply-for-an-itin