Non-Payroll Payments (Honorarium, Award, Prize)
The process to request a non-payroll payment for visitor at ÃÛÌÒ½´has several important steps that must be followed before a department sends the visitor an invitation letter. The department must ensure that the visitor is eligible to receive the non-payroll payment, as well as determine tax residency status.
Examples of non-payroll payments:
- Honorarium (lecturing, teaching, sharing knowledge or performance)
- Reimbursement for travel, lodging and business expenses associated with a visit to ÃÛÌÒ½´
- Awards/Prizes
The actual process and the forms needed to pay a visitor will vary depending on the following factors:
- Is the visitor a U.S. citizen or Permanent Resident?
- If the visitor is not a U.S. citizen, what type of visa do they have or will they obtain?
- Does the visa allow payment?
- If the visitor will obtain a visa, does ÃÛÌÒ½´need to sponsor a visa?
- TaxTreaty Eligibility
Additional Information
Process Flow for Non-Payroll Payments
Foreign National Information Form
Independent Contractor Determination
International Scholar & Student Services Office (DS2019 Request Form for J-1 Visa)