We are inviting an International visitor and would like to pay them an honorarium and/or reimburse their expenses. What is required for payment to be made?
The individual’s visa type actually determines the type of payment that KSU may legally make to the individual. Honoraria payments are subject to federal withholding taxes (30%) and are reportable to the IRS. IRS regulations require that you submit the Foreign National Information Form, Form W8BEN, Honorarium certification (if applicable), Lecture/Performance Agreement (if applicable), copies of the I-94, the I-20 or DS 2019, copies of the VISA page from the passport and a copy of their passport. Please contact Nancy Sanders, 770-499-3536 or nsanders@kennesaw.edu to ask questions specific to your visiting international. Improper withholding can impact your international visitor’s future immigration status with the United States.
