Reporting U.S. Source Income
SPIE must report to the U.S. Internal Revenue Service (IRS) certain income paid to nonemployees, whether they are a U.S. or non-U.S. resident person or entity. The types of income which must be reported and the income tax withholding requirements are outlined below.
| Type of Income | Basis of Payment | Reportable | Withholding Required |
|---|
| Royalties | sales of books, CD-ROMS, and videos | Yes | Yes, depending on the tax treaty with the person's country |
| Personal Services | editor honoraria, course instructor honoraria, and consulting fees for services performed in the U.S. | Yes | Yes, depending on the tax treaty with the person's country |
| Expense Reimbursement | Receipts must be submitted to SPIE prior to payment | No | No |
| Scholarship | used for tuition, fees, books or equipment required for courses at a qualified educational institution | No | No |
| Award or Prize | based on work performed outside the U.S. | No | No |
SPIE must report income by March 15th of the following year, and a copy of Form 1042-S or Form 1099-Misc must also be furnished to the recipient of the income by the same date.
Appropriate tax forms (depending upon tax status and citizenship) must be received by SPIE before any payment can be made to the recipient. A U.S. taxpayer identification number or Social Security number must be obtained for reporting purposes. At the end of the year, Form 1040NR must be filed with the U.S. Internal Revenue Service by the nonresident person to report the income and pay tax on it. If SPIE was required by a tax treaty to withhold income tax, Form 1040NR can be used to recoup excess tax withheld.
Please read this PDF flowchart to determine which forms you must fill out and send to SPIE and file with the IRS. All of the tax forms are included as PDF files, for your convenience. Please download and print the applicable forms. Questions may be addressed to Marci Hanson, marcih@spie.org.
Downloadable Forms
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