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