Payments to Distinguished Guest Speakers

Instructions for Payments to Distinguished Guest Speakers

Payments to Foreign Suppliers

Under specific circumstances, units may independently contract for non-traditional instructional services which are viewed by the Internal Revenue Service as legitimate non-wage payments.  Non-wage payments for U.S. citizens and lawful permanent residents may be routed through the university’s accounts payable system without mandatory income tax withholdings.  Non-wage payments to foreign nationals (non-resident aliens) are subject to mandatory tax withholdings as determined by the GLACIER Tax Compliance System.

Non-wage payments may be processed through the university’s accounts payable system under the following conditions:

  • Documentation will indicate the individual is being compensated as a “distinguished guest speaker”.  The terms “visiting”, “professor”, “instructor”, “scholar”, or any other titles presently used throughout the payroll system will not be used.
  • Appropriate backup documentation will be attached to the wire transfer request form.
  • Compensation must be established as a single payment.
  • Services are non-recurring and the period in which services are provided should be six (6) weeks or less.  Services provided over a longer period of time are assumed recurring and must be compensated through the payroll system.
  • It is recommended that the department provide a letter of invitation to the guest speaker, and the letter should include language similar to “You will receive a fee of X dollars.  Per IRS regulations, the university must report these fees, if they meet the threshold, on a Form 1099-MISC or 1042-S at the end of the calendar year.  There will be no taxes withheld on this payment.  Please consult a tax advisor to determine the proper tax treatment.”

Budget & Financial Planning
Phone: 502-852-6166

Grawemeyer Hall
Room 20
Louisville, KY 40292

Bursar's Office
Phone: 502-852-6503

Houchens Building
Room 101
Louisville, KY 40292

Controller's Office
Phone: 502-852-7072

Service Complex
2nd Floor
Louisville, KY 40292

Payroll Office
Phone: 502-852-2978

Service Complex
2nd Floor
Louisville, KY 40292

Position Management
Phone: 502-852-2978

Personnel Services Building
1980 Arthur Street
Louisville, KY 40208-1707