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University Controller’s Office

Foreign National Honararia

THE ROLE OF THE DEPARTMENT FOR HONORARIA

BEING PRO-ACTIVE SAVES TIME!

BELOW ARE RESOURCES THAT HELP IN PREPARING HONORARIA PAYMENTS TO FOREIGN NATIONAL VISITORS.

HONORARIUM PAYMENTS FROM NC STATE UNIVERSITY
REQUIRED DOCUMENTATION TO PROCESS AN HONORARIUM
HONORARIUM COMPLIANCE STATEMENT

  • At the beginning of the academic year or semester, get a copy of your department’s list of guest speakers from your chair, director, or the person organizing your colloquium /lecture/workshop series.
  • Identify the foreign national guest speakers in advance of their arrival.
  • Work with your faculty to determine the type of visa the guest speaker will have. This is key in determining exactly what paperwork will be necessary to collect.
  • Contact the NCSU International Compensation and Taxation Department. They will help gather the required documentation and key the voucher in and have the check ready to present to the speaker when they arrive. This facilitates the processing of the check and ensures there will be no holdup.
  • To determine if there is any tax liability on honorariums, speak with the University’s Foreign National department and set up a tax assessment with the visitor when they arrive. Ask International Employment (UHR) and Univ. Tax Compliance departments to confirm eligibility for treaty benefits and obtain the 8233 treaty form for signature, if applicable.
  • Honoraria payments to foreign nationals are subject to federal tax withholding at 30%.
  • For honoraria payments exceeding $1,500 a 4% NC state tax will be withheld as well.