HONORARIUMS TO FOREIGN INDIVIDUALS

Special criteria regarding awarding of Honoraria

Prior to agreeing to pay an honoraria payment to a non-resident alien, you must confirm that the individual is present in the United States under an immigration status that allows him or her to perform an activity for which a payment may be made. Foreign individual visitors (including visa exempt Canadians [who enter with only a passport and who have declared their reason for visiting the U.S. is business] or Mexicans with Border Crossing Cards) that meet certain criteria may receive honorarium payments, even though they are not otherwise authorized to work in the United States and are not eligible for a social security number (SSN). 

The four criteria that must be met are that these visitors are performing only:

• “usual academic services” (typically lectures);
• for periods up to nine days at a time;
• for no more than five institutions per six month period; and
• for higher education or nonprofit/government research institutions.

The University maintains a chart that demonstrates the type of payment that is intended to be made and the non-immigrant status, indicating whether a payment may be made.  The chart can be found at (http://www.columbia.edu/cu/isso/faculty/paymentchart.html).

Per U.S. Department of State regulations, a J-1 professor, research scholar or short  term scholar not sponsored by Columbia University Program number P-1-00381 must provide a statement from their J-1 Sponsor (either the Responsible Officer or an Alternate Responsible Officer may sign) granting permission for them to receive payments from Columbia University.  

If the lecture was given in the United States, the payment must be processed through the Human Resources Processing Center (HRPC).   If the lecture was given overseas on foreign soil the payment can be processed through Accounts Payable.  Please complete the top portion of Form 8233.

Departments must obtain the following from the individual, as this will be required before the vendor is setup in the system and payment is issued:

• Copy of I-94 Departure Card (official documentation of immigration status)
• Copy of Identification page of the passport
• Form W-8BEN or Form 8233

Please note:  Under IRS regulations, honoraria payments are considered taxable income.  Therefore, as a matter of policy, the recipient of an honorarium payment may not transfer the payment to another organization or individual.  If the honorarium recipient wishes to transfer the payment to another organization or individual, he or she must receive the money and then donate it.  The only exception to this rule is employees of certain Federal Government Agencies.  If the honoraria recipient is an employee of a Federal Government Agency please contact the AP Service Center at (212) 854-2122 or apservice@columbia.edu.

Learn about travel expense reimbursements to foreign nationals.