The Military College of South Carolina
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Honorariums

Independent Contractor, Guest Speaker (Honorarium), and other Service Payments

The Citadel will make payment only to the individual performing the service. 

Honorariums will not be sent to a third party, such as a foundation.

How To Process the Payment

  1. Is the individual a state employee?  If yes, contact Human Resources (953-6922) and go through the dual employment process. If no, proceed to next step.
  2. Is the individual a United States Citizen?  If no, contact Kristi Cowart (953-5028) in Financial Services and she will direct you through the payment process. If yes, proceed to next step.
  3. If payment is under $10,000 prepare a Purchase Requisition (PR)
  4. If payment is over $10,000 contact your Procurement Officer to assist you with the process.
  5. The following forms should be completed and sent to Procurement Services and Accounts Payable PRIOR to the service.

These payments can take up to 10 days to process and will not be made until the individual has returned the completed W-9 and Accounts Payable receives the contract. 

Important Form 1099 Information

The Internal Revenue Service requires certain payments to certain recipients to be reported on Form 1099.  It is imperative we have the correct vendor information on the W-9 form to properly classify payments. 

The following payments are generally exempt from 1099 reporting

  • Payments to corporations (not all LLC’s are incorporated)
  • Rent payments to Real Estate Agents
  • Payments to tax exempt organizations, Federal or State Agencies and State Colleges and Universities
  • Travel reimbursements to consultants, speakers, etc.

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):

  • Rents
  • Royalties
  • Services
    • Guest speakers
    • Lecturers
    • Florist
    • Painting
    • Window washing
  • Prizes and Awards
  • Attorney Fees (even paid to corporations)
  • Medical and Health care payments (even paid to corporations and regardless of dollar amount)

Please contact the Accounts Payable Department (953-5027) with any questions regarding this information.


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