Processing Honoraria Payments to Foreign Visitors

For honoraria, you must process a voucher that includes: the visitor's permanent home address, country of citizenship, and U.S. social security number (if he/she has one).

Attach the signed Attestation Form to the Voucher, but only if the visitor is in the U.S. on B visa or from a visa waiver country 

If the visitor is in the U.S. on a J-1 visa sponsored by Cornell, indicate that on the voucher.

If the visitor is in the U.S. on a J-1 sponsored by another institution, attach a letter from that institution permitting Cornell to make the payment.  The International Students and Scholars Office will work with you to obtain these letters from the other institutions.

If the visitor is in the U.S. on any other type of visa, contact uco-tax@cornell.edu prior to making the payment (in most instances the payment is not permitted under immigration law).

Note: Cornell withholds 30% in U.S. taxes on honoraria paid to foreign nationals. Cornell cannot provide treaty exemption on payments of honoraria unless all of the following conditions are met:

• the individual has a U.S. federal ID number, and
• completes the Foreign National Questionnaire (see "Forms"), and
• is determined to be eligible for treaty exemption by Cornell, and
• signs IRS Form 8233 prior to payment.