{"id":215,"date":"2015-06-24T22:00:44","date_gmt":"2015-06-25T02:00:44","guid":{"rendered":"https:\/\/ogtax.wpengine.com\/?p=170"},"modified":"2023-02-24T07:17:42","modified_gmt":"2023-02-24T07:17:42","slug":"honorarium-for-non-u-s-citizens","status":"publish","type":"post","link":"https:\/\/oandgaccounting.com\/staging\/honorarium-for-non-u-s-citizens\/","title":{"rendered":"Honorarium for Non U.S. Citizens"},"content":{"rendered":"<p><strong>Question:<\/strong> I am inviting a Pastor from a country outside of the US. He will be paid honorarium of $5,000. The visiting clergy does not have any US SSN or ITIN identification.<\/p>\n<p>US does not have any tax reciprocity treaty with the foreign country in question.<\/p>\n<p>What Form do I have him filled (signed) for tax withholding and reporting?<\/p>\n<p><strong>Answer:<\/strong> A nonresident alien is subject to backup withholding unless the church has a signed\u00a0<a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/fw8ben.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Form W-8BEN<\/a>, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding, on file for him.\u00a0 The church is required to withhold 30% of this income and transmitted to IRS on a timely manner.<\/p>\n<p><!--===============google ad=================--><\/p>\n<p><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-3039986354638252\"\n     crossorigin=\"anonymous\"><\/script><br \/>\n<ins class=\"adsbygoogle\"\n     style=\"display:block; text-align:center;\"\n     data-ad-layout=\"in-article\"\n     data-ad-format=\"fluid\"\n     data-ad-client=\"ca-pub-3039986354638252\"\n     data-ad-slot=\"7838143718\"><\/ins><br \/>\n<script>\n     (adsbygoogle = window.adsbygoogle || []).push({});\n<\/script><\/p>\n<p><!--===============google ad=================--><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Question: I am inviting a Pastor from a country outside of the US. He will be paid honorarium of $5,000. The visiting clergy does not have any US SSN or ITIN identification.<\/p>\n","protected":false},"author":1,"featured_media":510,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Honorarium for Non U.S. Citizens - O&amp;G Tax and Accounting<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/oandgaccounting.com\/staging\/honorarium-for-non-u-s-citizens\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Honorarium for Non U.S. Citizens - O&amp;G Tax and Accounting\" \/>\n<meta property=\"og:description\" content=\"Question: I am inviting a Pastor from a country outside of the US. 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