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Honoraria are payments for one-time teaching or speaking engagements to individuals who are not employed by the University. Payment will only be issued to individuals, not companies. Honoraria represent taxable income to the recipient.If accumulated honoraria payments are $500 or more during a calendar year, a tax form 1099 is sent to the recipient and the IRS.Honoraria provided to nonresident aliens will be subject to 30% withholding, unless exempted under a tax treaty. To obtain exemption from withholding under a tax treaty, IRS form 8233 must be completed in the Glacier System and submitted to the IRS at least 10 days before payment is made. There is a short FAQ page for payment of non-resident aliens at the Controller's Office. Contact OSU Accounts Payable for further information.