University Policies and Procedures

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Procedure Number: 2.2012.2
Title: Requesting Honorarium Payment for International Visitor
Effective: 08/23/2011
Senate Proposal: No
Responsible University Officer: Chief Financial Officer
Responsible Office: Controller

Introduction  |  Process  |  Related Information  |  Appendices  |  Forms and Instructions  |  to Policy 2.2012

Introduction

Departments who invite international visitors to the University and wish to pay an honorarium must follow appropriate guidelines.

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Process

The department providing the honorarium:

  1. In advance of the visit (a minimum of two (2) weeks in advance), submits a completed Request for Honorarium Payment to International Visitor form to the tax accountant for approval.

NOTE: Tax Accountant determines if payment is subject to 30% tax withholding.

  1. At least two weeks prior to the event being held, submits a completed check request and completed Request for Honorarium Payment to International Visitor form to Accounting.
  1. Completes the following information on the check request:
  1. Name of payee
  2. Mailing address of payee
  3. Mailing instructions - select either to department, to address of payee, mail attachment with payment or hold for pickup
  4. Identification number

NOTE: Visitors must have either a U.S. Security Number (SSN) or an Individual Taxpayer Number (ITIN). If the visitor does not have either of these, they will not receive payment until they apply for one and the IRS issues a number. This could take between 4-6 weeks.

  1. Purpose of the payment
  2. Amount of the payment
  3. Index and account code (E921) to be charged
  1. Once the request form is approved by the tax accountant, and upon arrival of the visitor, the visitor completes the Compliance Statement for International Honorarium Payments arrival and provides copies of their I-94 and passport.
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Forms and Instructions

In support of this procedure, the following forms/instructions are included:

Form:
Request for Honorarium Payment to International Visitor found at: http://www.admin.mtu.edu/acct/pdf/honorariumrequest.pdf.
Compliance Statement for International Honorarium Payments found at: http://www.admin.mtu.edu/acct/pdf/honorariumcompliance.pdf.

Introduction  |  Process  |  Related Information  |  Appendices  |  Forms and Instructions  |  to Policy 2.2012