Nonresident Foreign Speakers
Please be aware that all nonresident foreign speakers are responsible for entering the United States under a visa or visa waiver that permits payment for services, including honoraria, guest speaker fees, and/or reimbursement for travel (if applicable). If already present in the United States, appropriate permission must be obtained from the host institution prior to the individual's arrival at The Graduate Center.
Nonresident foreign speakers receiving an honorarium payment for their services must have either a valid social security number or an Individual Taxpayer Identification Number (ITIN). An ITIN is a nine-digit number issued by the U.S. Internal Revenue Service (IRS) to individuals who are required to have a U.S. taxpayer identification number but who do not have, and are not eligible to obtain, a social security number. Click <here> for application form W-7 and additional instructions. Since it takes six to eight weeks to issue an ITIN, it is highly recommended that the application process begin well in advance of the visitors’ date of arrival.
Nonresident foreign speakers are also required to complete an Individual Record using the GLACIER Online Tax Compliance System. GLACIER is accessible via the Internet from any web-accessible computer anywhere in the world. GLACIER is simple and convenient to use. However, if the nonresident alien speaker needs assistance, s/he should contact the Nonresident Alien Tax Specialist, Ms. Angella Bowley, in the Business Office at 212-817-1636. Payment will not be made until all required information is entered into GLACIER and all forms have been submitted for processing.
All honorarium payments made to a nonresident foreign speaker are subject to income withholding, unless specifically exempted by U.S. tax law or income treaty. However, when a nonresident alien renders services from outside the United States, payment is considered "Foreign Source of Income," is not taxable, and does not have to be reported to the IRS.
For nonresident foreign speakers who have participated in an event and have returned home, it may be possible to provide, in lieu of an honorarium, a reimbursement for travel and/or meal expenses up to the amount of the intended honorarium. A copy of the speaker’s passport, visa entry and original receipts must be submitted with the request, which should be forwarded to the Office of the Provost. You might want to consider this as an alternate way of compensating future nonresident foreign visitors who do not have a social security number or ITIN.
For more detailed instructions regarding payments to nonresident foreign speakers, see the Procedures Regarding Purchases, Payment or Reimbursement or contact Angella Bowley at either 212-817-7668 or abowley@gc.cuny.edu.
