Individuals who are being paid a fee for their services must include and combine any travel expenses with the fee.
Such payments are subject to IRS Form 1099 reporting requirements. It is highly recommended that college officials who negotiate a fee with such service providers arrive at a fee that is all-inclusive (e.g. the amount of the fee includes both the fee for services and a travel expense allowance). When determining this amount, the employee travel allowances should be used as a basis for the travel expense.
When a combined fee is agreed upon, there is no need to collect travel expense receipts from the non-employee. Also, the non-employee may then select his/her own level of accommodations
For more informationon about processing honorarium payments, please go to:
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