One-Time Lecture/Speaker Fees

Definition

A payment to a non-employee which represents compensation (fee charged by the person) for services in which a one-time lecture is given by a visitor before a class or an audience.

Payments to Employees

One-time lecture/speaker fee payments to a University employee must be processed through Workday as a One-Time Payment or Period Activity Pay and will be included in the employee's IRS Form W-2, Wage and Tax Statement at calendar year-end.

Payments to U.S. Citizen and Permanent Resident Visitors

All one-time lecture/speaker fee payments, regardless of the dollar amount, to visitors who are U.S. citizens or permanent residents must also be reported to the Internal Revenue Service. U.S. citizens and permanent residents will receive an IRS form 1099-MISC. 

Required Payment Forms

Payments to US Citizens

Submit through Oracle
IRS Form W-9, Request For Taxpayer Identification Number
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Payments to Permanent Residents

Submit through Oracle
IRS Form W-9, Request For Taxpayer Identification Number
Copy of Permanent Resident or Resident Alien card (green card) or copy of the I-551 Stamp that is printed on the applicant's passport
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Payments to J-1 Exchange Visitors

All one-time lecture/speaker fee payments, regardless of the dollar amount, to J-1 exchange visitors must also be reported to the Internal Revenue Service. These individuals will receive an IRS form 1042S.

Note: if the individual was not sponsored by the University, prior written authorization is required from the responsible officer of the institution that sponsored the visitor's entry into the U.S.

Thirty percent (30%) tax will be withheld from all payments to J-1 exchange visitor visa holders unless the individual is eligible to claim a tax treaty exemption; provided that:

A tax treaty exists between the U.S. and the individuals country of tax residence, and
The individual has either a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN), and
The individual has not exceeded the maximum number of days of presence in the U.S. per the tax treaty regulations.

Required Payment Forms and Documents

Submit through Oracle
IRS Form W-8BEN, Certificate of Foreign Status if Beneficial Owner for United States Tax Withholding
Form UPP-192, Alien Determination of Residency Form
If the individual was not sponsored by the University, prior written authorization from the responsible officer for the institution that sponsored the visitor's entry into the U.S.
Copy of the individual's I-94 Departure Record or ESTA Receipt
Copy of USCIS Form DS-2019, Certification of Eligibility for Exchange Visitor Status
IRS Form 8233, Exemption from Withholding on Compensation for Independent Personal Services of a Nonresident Alien Individual if the individual is entitled to claim a tax treaty exemption
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