The Tax Compliance Office can guide you through the honorarium payment process and help determine what withholding rates may apply. This process needs to begin at least 60 to 90 days before the visiting scholar arrives here on campus.
An honorarium is a fee that may be paid to a foreign national speaker who meets certain criteria. (See Visiting International Scholars) Honorarium fees are subject to 30% federal income tax withholding and in some cases NC 4% withholding if the payment is greater than $1500.
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