Information for Foreign National Invited Speaker

In order to receive an honorarium payment from Harvard University, Harvard Tax Operations requires some information and paperwork. Please note that foreign national visitors on J visas not sponsored by Harvard University must obtain written permission from the International Office of the sponsoring institution prior to receiving honoraria payments from Harvard. Honorariums cannot be paid to foreign national visitors on a TN, H-1B, or O visa not sponsored by Harvard University. If you are traveling on one of these visas, please notify Jill Roszhart (roszhart@fas.harvard.edu).

Foreign National Information Form
Tax Operations requires that foreign nationals submit a Harvard University Foreign National Information Form (FNIF) (click here for this form). Please fill-out, sign, and submit to Jill Roszhart. Additionally, this form needs to be submitted with a copy of your I-94 Departure Record (a small white card inside your passport that you receive when you arrive), a copy of your US Visa from your passport, and a copy of your I-20, IAP66 or I-797 (immigration documents), if applicable. Jill can help you make copies of these documents when you visit the department, so please make sure that you carry these with you at the time.

Withholding Tax
Honorarium payments to non-resident aliens are subject to a 30% withholding tax rate (i.e. If you are expecting a $200.00 honorarium, $60.00 will be withheld, and your total payment would be $140.00). If you have a US Social Security Number or a US Taxpayer Identification Number, then you may be eligible to apply for a tax treaty benefit (i.e. taxes will not be withheld). Please let Jill know if you have a US Social Security Number or a US Taxpayer Identification Number, so that she may contact Tax Operation to see if you are eligible to apply for a tax treaty benefit. If it is determined that you are eligible for a tax treaty, on the day of your lecture at Harvard University, you will need to complete and sign another form, so you should contact Jill to make arrangements for this.