For honoraria, you must process a voucher that includes the completed Foreign National Information Form with the visitor's permanent home address, country of citizenship, and U.S. social security number.

If the visitor is in the U.S. on a J-1 sponsored by another institution, attach a letter from that institution permitting Calvin to make the payment.  The Human Resources Office will work with you to obtain these letters from the other institutions.

For those in the United States with any other type of visa, the Human Resources Office must be consulted and authorize payment. This must be obtained prior to offering any payment.

Note: Calvin withholds 30% in U.S. taxes on honoraria paid to foreign nationals. Calvin cannot provide treaty exemption on payments of honoraria unless all of the following conditions are met:

• the individual has a U.S. federal ID number
• completes the Foreign National Information Form
• is determined to be eligible for treaty exemption by Calvin
• signs IRS Form 8233 prior to payment