Tax Compliance

Honorarium and Guest Lecturer (HGL) includes the following services only:

• Honorarium
• Guest Lecturer
• Peer Reviewer

In line with the university's information security policies, HGL payees are required to register in My New Source with their payee information, such as Social Security numbers, home addresses, and other personal data that allow the university to ensure full compliance with both U.S. and foreign tax regulations.

Payees who have received more than $600 from The New School in the current tax year will receive a Form 1099 indicating the total amount received. Payees with cumulative amounts below $600 will not receive a 1099. Reimbursement amounts are counted toward the $600 threshold for 1099 reporting.

To align with regulations, payees who are residents of other countries may have to meet additional IRS requirements. If they are performing the work in their home country, they will need only to complete IRS form W8BEN, while those performing the work in the United States will need to provide two additional eligibility forms, IRS Form 8233 and the FNIC (Foreign National Independent Contractor) form, along with a copy of the passport with appropriate visa designation.

For complete payment processing information, visit the HGL Payment Process section of the Procurement page.

The New School is exempt from New York State and City taxes. Therefore, employees incurring expenses on behalf of the university are exempt from New York sales taxes. The sales tax exemption can be invoked in one of two ways:

• Using the university's preferred vendors in the My New Source Marketplace. These vendors recognize the university's tax-exempt status and will not charge sales tax.
• Providing the New School's exemption certificate (ST 119.1) to other vendors when you make your purchase. Some vendors will require only that the exemption certificate be provided upon the initial purchase; others may require that it be provided upon subsequent purchases.

Taxes paid that could have been avoided are unallowable expenses and may be charged back to the employee who made the purchase.

Note: Exemption certificates should be used only for university expenses and must never be used for personal expenses. Using the university's tax exemption certificate to avoid paying taxes on personal purchases constitutes fraud.

The New School's New York Sales Tax Exemption Certificate can be obtained through the Employee tab in my.newschool.edu.