An honorarium is a one-time payment for short-term services, as outlined in this procedure, where the Institute does not expect a particular deliverable and the recipient will not invoice the Institute for services rendered.. Nonresident Alien individuals may receive honorarium payments with a J-1, B-1, or B-2 visa. Most other Visas do not permit honoraria payment.
See documentation requirements below for when payee is State of Georgia employee.
When to Use
Approval Responsibility
Amount Limitations
IRS Reporting
In accordance with Internal Revenue Service regulations, payments to US tax residents, which total $600 or more in aggregate to payee, will be reported as income on a 1099-Miscellaneous Income form.
If recipient is Nonresident Alien, reporting on IRS Form 1042-S will be in accordance with guidelines outlined in separate procedures for payments to Nonresident Aliens.
Documentation Requirements
Procedure Guidelines Forms
Requests for payment of honorariums should be submitted on the Honorarium Request Form.
Expense Account Classification
751108 – Honorarium/Speakers
Use the appropriate expense codes for any associated travel expenses. Although the Travel Expense Statement is not required for honoraria recipients, expenses must be reported by day and travelers must comply with Institute travel policies. Travel expenses that are not supported by receipts, or otherwise do not comply with Institute travel policies will have all expenses classified as honoraria income.