Honoraria

Helpful Hints for Paying Honoraria to Visiting Speakers


For speakers who are U.S. citizens


1. Provide a W-9 form to the speaker to complete, sign, and give back to you.
2. Attach this W-9 form to your usual paperwork (detailed below) for requesting payment of the honorarium and submit to the Dean’s Office.


For speakers who are NOT U.S. citizens


1. Contact Sheri Walters in Finance and Treasury at walterss@mail.montclair.edu.  Let her know one month in advance of your speaker’s arrival and that you have invited a speaker who is not a U.S. citizen, and give her the contact information on your speaker (including an e-mail address!).
2. Sheri will then contact the speaker and provide access to the University's online NRA software service called Glacier. The foreign national must answer questions and populate fields to the best of their ability. Glacier provides a recommendation of taxability according to IRS regulations and provides forms required to document the payment. The forms and recommendations differ for each visitor and depend on their country of citizenship, country of residence, prior visits, visa type, etc.

Please note that your prior notification to Sheri and the speaker’s completion of Glacier's application is necessary for determination of taxability. Failure to complete the process before payment will result in automatic withholding.

3. Submit your usual paperwork (detailed below) for requesting payment of the honorarium to the Dean’s Office.


IF you are submitting only an honorarium and no request for any other expense reimbursement:

1. The usual paperwork will include:
    a) a Check Request form
    b) An invoice from the speaker (Sample form)
    c) A flyer or program for the event (if available)
    d) The final paperwork must also include a W-9 form signed by the individual and a Vendor Create Form for anyone not already in the MSU Financial System (which presumably would apply for your honoraria recipients). The Vendor Form should be completed by the department.

2. Submit the paperwork to Joanne Caruso in the Dean’s Office (DI-401).  See her if you have any questions (either before incurring expenses or while completing the paperwork).


IF you are submitting an honorarium and a request for reimbursement of other related expenses:

3. The usual paperwork will include:
    a) a Check Request form
    b) An invoice from the speaker (sample form)
    c) A flyer or program for the event (if available)
    d) The final paperwork must also include a W-9 form signed by the individual and a Vendor Create Form for anyone not already in the Montclair State University Financial System (which presumably would apply for your honoraria recipients). The Vendor Form should be completed by the department.

Plus

    e) A Non-Employee Travel Expense Report form.  Do not use the same form for multiple persons; complete a separate form for each individual.  Be sure to read the Finance and Treasury’s second page of the form for important details on both incurring expenses and submitting the form.  Many of the expenses will have the same parameters as for faculty travel, but

Note these important features:

    f) For the non-employee, only actual expenses are reimbursable with proper receipts.  Per diem rates are not permissible.
    g) Reimbursement requests must be filed within 60 days after the expenses were incurred.
    h) Any reimbursement without original receipts (should that even occur) will result in the issuance of a 1099 with the reimbursement considered gross income to the individual.

4. Submit the paperwork to Joanne Caruso in the Dean’s Office (DI-401).  See her if you have any questions (either before incurring expenses or while completing the paperwork).

CHSS rev 8/22/13