{"id":135,"date":"2022-12-02T13:28:15","date_gmt":"2022-12-02T13:28:15","guid":{"rendered":"https:\/\/www.citadel.edu\/fins\/?page_id=135"},"modified":"2025-07-22T18:33:56","modified_gmt":"2025-07-22T18:33:56","slug":"honorariums","status":"publish","type":"page","link":"https:\/\/www.citadel.edu\/fins\/accounts-payable\/honorariums\/","title":{"rendered":"Honorariums"},"content":{"rendered":"\n<p><strong>Independent Contractor, Guest Speaker (Honorarium), and other Service Payments<\/strong><\/p>\n\n\n\n<p>The Citadel will make payment only to the individual performing the service.&nbsp;<\/p>\n\n\n\n<p>Honorariums will not be sent to a third party, such as a foundation.<\/p>\n\n\n\n<p><strong>How To Process the Payment<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Is the individual a state employee?&nbsp; If yes, contact Human Resources (953-6922) and go through the dual employment process. If no, proceed to next step.<\/li>\n\n\n\n<li>Is the individual a United States Citizen?\u00a0 If no, contact <a href=\"mailto:ltorbett@citadel.edu\">Taylor Torbett<\/a> in Financial Services and she will direct you through the payment process. If yes, proceed to next step.<\/li>\n\n\n\n<li>If payment is under $10,000 prepare a <a href=\"https:\/\/www.citadel.edu\/procurement\/purchasing-methods-and-tools\/\">Purchase Requisition (PR)<\/a><\/li>\n\n\n\n<li>If payment is over $10,000 contact your Procurement Officer to assist you with the process.<\/li>\n\n\n\n<li>The following forms should be completed and sent to Procurement Services and Accounts Payable <strong>PRIOR<\/strong> to the service.<\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.citadel.edu\/root\/procurement-faculty-staff\/forms\">contract form<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/web.citadel.edu\/root\/images\/procurement\/citadel%20vendor%20information%20form.pdf\">W-9<\/a>&nbsp; (this form is required for all service type payments)<\/li>\n<\/ul>\n\n\n\n<p>These payments can take up to 10 days to process and will not be made until the individual has returned the completed <a href=\"https:\/\/web.citadel.edu\/root\/images\/procurement\/citadel%20vendor%20information%20form.pdf\">W-9<\/a> and Accounts Payable receives the contract.&nbsp;<\/p>\n\n\n\n<p><strong>Important Form 1099 Information<\/strong><\/p>\n\n\n\n<p>The Internal Revenue Service requires certain payments to certain recipients to be reported on Form 1099.&nbsp; It is imperative we have the correct vendor information on the W-9 form to properly classify payments.&nbsp;<\/p>\n\n\n\n<p>The following payments are generally exempt from 1099 reporting<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Payments to corporations (not all LLC\u2019s are incorporated)<\/li>\n\n\n\n<li>Rent payments to Real Estate Agents<\/li>\n\n\n\n<li>Payments to tax exempt organizations, Federal or State Agencies and State Colleges and Universities<\/li>\n\n\n\n<li>Travel reimbursements to consultants, speakers, etc.<\/li>\n<\/ul>\n\n\n\n<p>The payments listed below are required to be reported if the total paid to the payee is over $600 in a calendar year (however it is not an all-inclusive list):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Rents<\/li>\n\n\n\n<li>Royalties<\/li>\n\n\n\n<li>Services\n<ul class=\"wp-block-list\">\n<li>Guest speakers<\/li>\n\n\n\n<li>Lecturers<\/li>\n\n\n\n<li>Florist<\/li>\n\n\n\n<li>Painting<\/li>\n\n\n\n<li>Window washing<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Prizes and Awards<\/li>\n\n\n\n<li>Attorney Fees (even paid to corporations)<\/li>\n\n\n\n<li>Medical and Health care payments (even paid to corporations and regardless of dollar amount)<\/li>\n<\/ul>\n\n\n\n<p>Please contact the Accounts Payable Department (953-5027) with any questions regarding this information.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Independent Contractor, Guest Speaker (Honorarium), and other Service Payments The Citadel will make payment only to the individual performing the service.&nbsp; Honorariums will not be sent to a third party, such as a foundation. How To Process the Payment These payments can take up to 10 days to process and will not be made until [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":15,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","footnotes":""},"class_list":["post-135","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v22.8 (Yoast SEO v27.0) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Honorariums - Department of Financial Services<\/title>\n<meta name=\"description\" content=\"Click to view honorariums and other service payments of the Department of Financial Services at The Citadel.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.citadel.edu\/fins\/accounts-payable\/honorariums\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Honorariums\" \/>\n<meta property=\"og:description\" content=\"Click to view honorariums and other service payments of the Department of Financial Services at The Citadel.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.citadel.edu\/fins\/accounts-payable\/honorariums\/\" \/>\n<meta property=\"og:site_name\" content=\"Department of Financial Services\" \/>\n<meta property=\"article:modified_time\" content=\"2025-07-22T18:33:56+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.citadel.edu\/fins\/accounts-payable\/honorariums\/\",\"url\":\"https:\/\/www.citadel.edu\/fins\/accounts-payable\/honorariums\/\",\"name\":\"Honorariums - 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