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Speaker honorarium for non-US person
May 12, 2023
A. How is an honorarium for a speaker handled when it is for a foreign person per the W-8, claiming a treaty? The individual is speaking in the US on a one-day event. The honorarium in this case is meant as a thank you for speaking, not contracted.
A.
(Answered by IOFM's third-party tax experts)
The payment of an "honorarium" for speaking is compensation for a service, so if the service provider is a non-U.S. person who performs the service here in the United States the payment is subject to…
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