Guests may be paid honoraria for speaking at or attending events if approved by the Center for East Asian Studies prior to the event.  The University is able to process an honorarium payment if the recipient is a US Citizen or Permanent Resident, or a Non-US Citizen with a WB/WT or  J1-Non-Student visa.  If a guest will travel on a visa other than one listed here, please email us, as payment may not be possible.

All honoraria must be reported to the Internal Revenue Service.  Please reference the categories below for the documentation needed to process honorarium payments.

Payments to US Citizens

Restrictions: None
Documents Required:

Payments to Permanent Residents

Restrictions: None
Documents Required:

Payments to Non-US Citizens

Thirty percent (30%) tax will be withheld from payments made to guests with the visa classifications below.  The tax withholding may be waived provided that:

  • A tax treaty exists between the US and the individual's country of tax residence, and
  • The individual has either a Social Security Number (SSN) or Individual Tax Identification Number (ITIN), and
  • The individual has an appropriate Visa Classification, and
  • The individual has not exceeded the maximum number of days of presence in the US per the tax treaty.

Please email us if you have any questions about the tax withholdings on honoraria.

WB or WT

Restrictions: Payment must be for activities lasting less than 9 days from 5 or fewer institutions in a 6 month period.
Documents Required:

J-1 Non-Student

Restrictions: Sponsoring institution must be the University of Chicago, or prior approval must be obtained from outside sponsoring institution. If you are paying a J-1 speaker an honorarium, please contact at least two months in advance of the even.
Documents Required:

  • Speaker Fee Form
  • UPP 192 Form
  • W-8-BEN-I Form
  • Form 8233 (only applicable if claiming tax treaty exemption)
  • Front and back copy of IRS I-94 Card or ESTA receipt (90 days or less)
  • Copy of US Visa from passport, entry stamp, and main photo page
  • Copy of DS-2019 Form
  • Written permission from sponsoring insitituion, from that institution's visa granting department if not University of Chicago
  • Event flyer or program

For more information, please review the The University of Chicago Financial Services honorarium policies.