// In The News

Representatives from Education USA visit UTSA

Advisors from Education USA, the U.S. Department of State’s international network of student advising centers, visited the Office of International Program’s office on May 23, opening the door to growth in UTSA’s relationship with the organization.

Rana Ibrahim of Egypt,...

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Honorarium

Honoraria are payments made to a professional person for services where compensation is not legally or normally required. Any payment made to an NRA is reportable income to the IRS and subject to 30% federal tax withholding unless exempted by a tax treaty.


The NRA will need either an Individual Taxpayer Identification Number (ITIN) or a Social Security Number (SSN)  to be able to be considered for tax treaty treatment. The individual will also need to file a tax return by April 15 of the following year.


Honorariums can be paid to the following visa types: B-1, B-2, WB, WT and J-1.

Additional information

Eligibility to receive an honorarium is not only determined by the visa type but also the 9-5-6 Test. In order to qualify under the 9-5-6 test a visitor can be present at UTSA for no longer than 9 days and have not accepted payment or expenses from more than 5 institutions in the previous 6 months.