Honorarium Procedures at GVSU

1. Contract issued by hosting Department/College (as appropriate)
2. Contract signed by Scholar
3. Packet sent to Scholar by hosting Department/College
   1. Letter of Invitation from Department
   2. Letter of Invitation/Explanation from Padnos International Center
   3. Other papers/tickets as applicable
4. Host Department submits honorarium request to Payroll minimum 2 weeks in advance
5. Scholar enters United States and proceeds to GVSU(or if here already- proceeds to GVSU)  Please see Section A
6. Scholar provides GVSU (Luanne Brown in Payroll) with required information
   Please see Section A
7. GVSU releases honorarium payment
8. April 15^th of the next tax year, scholar must have filed taxes: Form: 1040NR of the proper year and form 8843.  Forms are available at: www.irs.gov

Section A

1. International Scholar already in the United States

            *Scholar in B1/B2 Status:

            GVSU needs:
            1. Exact dates the Scholar has been in the US in 1 calendar year
            2. Number of Institutions in the US from which the scholar has 
                received payment
            3. Copy of passport, visa, I-94
            4. Form: Honorarium W-8BEN completed
            5. Tax Treaty paperwork completed if applicable

             *Scholar in J-1 Status:

            GVSU needs:
            1. Written Permission from J-1 Sponsoring institution (if other than GVSU)
            2. Copy of passport, visa, I-94, Social Security Card
            3. Form: Honorarium W-8BEN completed
            4. Tax Treaty paperwork completed if applicable

             *Scholar in H-1B Status:
              Scholar is not eligible to receive an Honorarium

2.  International Scholar outside of the United States

          *Scholar enters with B1/B2 (Work Designated)

           GVSU Needs:
           1. Copy of passport, visa, I-94
           2. Form: Honorarium W-8BEN completed

Honorariums are taxed at 30% unless a Tax Treaty form is completed if applicable

          *Scholar enters with J-1

           GVSU needs:
           1. Copy of passport, visa, I-94, Social Security Card*
           2. Form: Honorarium W-8BEN completed

*Depending on length of stay, the Social Security Card may or may not be available.

          *Scholar enters with H-1B
            Scholar is not eligible to receive an Honorarium

Kate Stoetzner
Director of International Student & Scholar Services
Padnos International Center
130 Lake Ontario Hall
(616)331-3898
stoetznk@gvsu.edu

Luanne Brown
Payroll Supervisor
Payroll Department
201 Lake Michigan Hall
(616)331-2255
brownlua@gvsu.edu