Honoraria payees must have a Georgetown Management System (GMS) Supplier ID (SUP-XXXXXXX). For honoraria payment requests made through Accounts Payable:
Typically, an honoraria (GMS spend category S0256) is a one time payment made in appreciation to a speaker or individual participating in special events at the University. If the following statements are true, then an honoraria payment is appropriate and no additional review is required by the Tax Department:
- The individual is not a current or former Georgetown University employee
- The total payment is for $2,500 or less
- The payment is not for multiple speeches, lectures or special events
- A payment is not required or being negotiated by the individual
- The payment will not be made to an entity other than the individual
If any of the aforementioned statements is NOT true please email firstname.lastname@example.org for review prior to committing to an honoraria payment. Additionally, please contact the Tax Department before committing to honoraria payments to foreign individuals. U.S. law imposes significant restrictions on honoraria payments to Non-U.S. citizens. Non-U.S. visitors eligible for honoraria payments must complete an Eligibility Form.
The Tax Department does not require a signed agreement or contract for approval of honoraria, however, departments may have procedures accounting for such payments. It is important that the payee understands that if Form 1099-Misc reporting thresholds are met within a calendar year, the payee will receive form 1099-Misc with income reported in box 7 or Form 1042-S from the University’s Tax Department.
The following tax language should be in an honoraria letter:
This honoraria payment represents taxable income to you and may be reported to the relevant taxing authorities. Georgetown will not deduct any amounts from this payment or otherwise withhold any amounts on your behalf. The Tax Department encourages honoraria recipients to consult with their personal tax advisor concerning any income reporting requirements. Please note that payments made to Non-US Citizens may be subject to tax withholding. Please review the Supplier Setup webpage and/or e-mail Tax Department if you have questions.