What is an Honorarium?
An honorarium is a payment given to a professional person for which fees are not legally or traditionally required. Honorarium activities may include a speaking engagement, performance, lecture or competition judging. An honorarium payment is typically made on a one-time or non-routine basis to an individual as a “thank you” or gesture of appreciation.
Instructions to create an Honorarium payment can be found here.
Taxpayer Identification Number
WSU is required to obtain the individual’s taxpayer identification number (SSNor EIN) to meet IRS reporting requirements. See IRS website.
Payments to Nonresident Aliens
Honorarium paid to non-resident aliens are subject to tax withholding. 30% of the final payment will be withheld and directly remitted to the IRS and reportable on the 1042S Tax Form. For assistance in determining the recipient’s residency status, see Payroll website.