Honorarium and Guest Lecturer (HGL) includes the following services only:
- Honorarium
- Guest Lecturer
- Peer Reviewer
In line with the university's information security policies, HGL payees are required to register in My New Source with their payee information, such as Social Security numbers, home addresses, and other personal data that allow the university to ensure
full compliance with both U.S. and foreign tax regulations.
Payees who have received more than $2,000 from Â鶹´«Ã½É«ÇéƬ in the current tax year will receive a Form 1099 indicating the total amount received. Payees with cumulative amounts below $2,000 will not receive a 1099. Reimbursement amounts are counted toward
the $2,000 threshold for 1099 reporting.
To align with regulations, payees who are residents of other countries may have to meet additional IRS requirements. If they are performing the work in their home country, they will need only to complete IRS form W8BEN, while those performing the work
in the United States will need to provide two additional eligibility forms, IRS Form 8233 and the FNIC (Foreign National Independent Contractor) form, along with a copy of the passport with appropriate visa designation.
For complete payment processing information, visit the HGL Payment Process section of the Procurement page.