Policy for Making Payments With Candex

Eligibility for Honoraria Payments

Qualifying Activities

Common examples of activities that qualify for honoraria payments are:

• Guest lecturers, speakers or panelists participating in a campus symposium
• Participation in a short-term activity or event that is of an educational, research, or public service nature and no specific deliverable or specific result is requested or expected

Qualifying Recipients

Honoraria are paid to parties external to the University, i.e., those who are not University employees or students. An honorarium is considered taxable income and is reportable to the IRS (if the sum of an annual payment(s) to the person is $2,000 for calendar year 2026 or more for domestic individuals and any amount for foreign individuals) and may require withholding.

• No honoraria payments may be made to a current University employee regardless of their permanent or temporary or full-time or part-time status.
• Any additional Payments to University Staff or Faculty members must be processed through the Human Resources Processing Center (HRPC) as additional compensation.
• No honoraria payments may be made to a current Columbia student regardless of their full-time or part-time status.
• An honorarium may not be based on a negotiated amount between the individual providing services and the individual seeking services. Any verbal or written negotiated agreement in which the University is obligated to pay for services is a contractual agreement and must be made in accordance with Procurement Services policies.
• Honoraria payments may not be paid to independent contractors and consultants. Contractors and consultants are categorized as vendors by the University.
• Honoraria may not be paid to Suppliers for Goods and Services.

Please note: Under IRS regulations, because honoraria payments are considered taxable income, the recipient of an honorarium payment may not transfer the payment to another organization or individual. If the honorarium recipient wishes to transfer the payment to another organization or individual, they must receive the money and then donate it. The only exception to this rule is employees of certain Federal Government Agencies.

US Citizens and Permanent Residents

In accordance with the Taxpayer Identification Number Form (W-9) Requirement policy, US citizens and resident aliens who receive honoraria payments from the University must provide a complete and signed Form W-9. Candex will verify the information for accuracy and compliance with IRS rules and regulations.

Honoraria are treated as taxable income and reported to the IRS on Form 1099 if the sum of payment(s) to the honoraria recipient are $2,000 or more in any one calendar year. However, expenses reimbursed to an honorarium recipient are not considered taxable income.

Non-Permanent Residents

The University maintains an Allowable Payments by Visa Type chart. The Procurement Initiator should review the chart to determine if a recipient can receive an honorarium payment based on their visa type. 

In accordance with the Payments to Foreign Nationals and Entities Policy, non-permanent residents doing business with the University are required to provide a completed and signed Form W-8* to Candex along with evidence of immigration status. Candex will verify the information for accuracy and compliance with IRS rules and regulations.

*For those who wish to have tax withholding waived because of a tax treaty between the US and the individual’s country of naturalization, the IRS Form 8233, along with subsequent documentation, must also be provided. 

During the registration process with Candex, the following documents will be required for submission depending upon the individual’s country of residence:

• Passport and one of the following:
  • Passport page reflecting Homeland Security
  • ESTA
  • Copy of I-94 Departure Card (official documentation of immigration status)
  • Visa

All honoraria payments made to a non-permanent resident or foreign individual are subject to income tax withholding, unless specifically exempted by either US tax law or an income tax treaty. Payments not exempt from withholding are generally subject to 30% federal income tax withholding in accordance with IRS regulations. To claim an exemption from tax withholding under an income tax treaty, the payee must submit the appropriate exemption request Form 8233 along with any required supporting documents to Candex.

Prior to agreeing to pay an honorarium payment to a non-permanent resident, Procurement Initiators must confirm that the individual is present in the United States under an immigration status that allows them to perform an activity for which a payment may be made. Additionally, the individual must be verified as not subject to US economic or trade sanctions under the Office of Foreign Assets Control (OFAC). A list of sanction programs can be found on the OFAC website. 

Foreign Individuals Traveling to the US

Foreign individual visitors that meet certain criteria may receive honoraria payments, even though they are not otherwise authorized to work in the United States and are not eligible for a social security number (SSN). This includes either visa-exempt Canadian citizens who enter with only a passport and who declare their reason for visiting the US is business, or Mexican citizens who possess Border Crossing Cards. 

Foreign visitors on a B visa must meet the following four criteria to receive an honorarium payment:

• “Usual academic services” (typically lectures)
• For periods up to nine days at a time during any six-month period
• For no more than five institutions per six-month period
• For higher education or nonprofit/government research institutions

Foreign visiting professors, research scholars, or short-term scholars on a J-1 visa that is not sponsored by Columbia University Program Number P-1-00381 must provide a statement from their J-1 visa sponsor granting permission for them to receive payments from Columbia University. The Responsible Officer or an Alternate Responsible Officer may sign. 

Foreign Individuals Not Traveling to the US

In accordance with the Payments to Foreign Nationals and Entities Policy, foreign individuals receiving payment from the University, even if no travel to the US is involved, are required to provide a completed and signed Form W-8. Candex will verify the information for accuracy and compliance with IRS rules and regulations. 

Eligibility for Prizes and Awards Payments

Departments may recognize exceptional achievements or significant contributions by select Columbia and non-Columbia employees, students, or organizations by giving University-funded prizes and awards. 

Prizes and Awards are treated as taxable income and reported to the IRS on Form 1099 if the sum of payment(s) to the prize and award recipient are $2,000 or more in calendar year 2026.

Note: On the rare occasion that a University employee may receive a Prize or Award, the payment must be reported as taxable income and appear on the employee’s Form W-2. Therefore, any payment to an employee beyond the scope of their primary position must be submitted as Additional Compensation through PAC. As such, employees may not receive payments for Prizes and Awards via Candex. For more information, review the policy on Additional Compensation.

If the recipient is not a US citizen or permanent resident, the Procurement Initiator should refer to the Allowable Payments by Visa chart to determine whether prize or award payments are permitted.

Documentation such as a department letter, memo, or email specifying the amount and purpose of the prize or award must be submitted via Candex.

Documentation Requirements for Honoraria and Prize/Award Payments

Procurement Initiators must provide complete and accurate documentation to Candex when submitting any honorarium or prize/award payment request on behalf of a department. The following must be included:

General Requirements

• Provide all available details for the honorarium or prize/award payment directly in Candex.
• Clearly state the business purpose and description of services.

Honoraria

• Each Candex requisition must include supporting documentation, such as a memo, event flyer, agenda, or other materials that describe the event or activity and the reason the individual is receiving an honorarium.

Prizes and Awards

• Include documentation such as a department letter, memo, or email that clearly states the amount of the prize or award and the reason for the recognition.

Foreign Expenditures

• All foreign expenses must be converted to USD.
• A copy of the Oanda currency conversion must be attached to support the reimbursement amount.

Expense Reimbursements Associated With Honoraria, Prizes, and Awards Payments 

Departments must ensure that any expenses submitted for reimbursement comply with the University’s Travel Expense Policy. 

Non-Reimbursable Expenses

Expenses requiring segregation are not reimbursable through Candex. These include, but are not limited to, the following:

• Amounts exceeding policy thresholds
• Alcohol
• Business-class or first-class airfare
• Any other expense specifically designated as requiring segregation

Please refer to the link below for specific processing details:

https://procurement.finance.columbia.edu/content/making-payments-candex

Exceptions to the established guidelines for expense reimbursement associated with honoraria and prize and award payments are rare. Any exception must be reviewed and approved by the Senior Business Officer in a School or Department and by either the Vice President for Procurement Services or the Executive Director of Accounts Payable.

Airfare Recommendation

For external parties receiving an honorarium or prize and award payment with associated travel reimbursement, it is strongly recommended that airfare or rail fare be booked by the School or Department’s Travel Arranger using Concur or WTI, the University’s designated travel agency.