Tax Implications of Payments of Honoraria
For visitors receiving an honorarium or stipend from the Simons Center for Geometry and Physics, please review the following appropriate requirements:
For payments of honoraria to a US Citizen or Permanent Resident, complete form IRS-W9. Stony Brook University will provide you with a 1099 Miscellaneous Income statement at the end of the tax year for the total amount of the honorarium paid to you.
For payments of honoraria to a J-1 visa holder, complete form IRS W-8BEN. Honoraria will be taxed at a rate of 30 percent (unless a tax treaty is exercised by completing forms IRS W-8BEN and 8233**).
For payments of honoraria to a B1, or B2 visa or WB or WT visa waiver holders, complete form IRS W-8BEN and form HRSF0050, Certification of Academic Activity. Honoraria will be taxed at a rate of 30 percent (unless a tax treaty is exercised by completing forms IRS W-8BEN and 8233**).
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.
** 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.
For more a Checklist of Tax Documents, please click here.
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
Lastly, once you have filled form 8233 (complete with a SSN, or ITIN), you must include form W-8BEN (Certificate of Foreign Status of Beneficial Owner for the United States Tax Withholding). This form is used in conjunction with form 8233 for entities claiming tax treaty benefits, only to claim that you are a foreign person exempt from backup withholding.
