In order to pay a F-1 student (from Whitman College or another institution) an honorarium, the department must collect the following documents:

  1. I-94 Departure Card
  2. I-20 (Certificate of Eligibility for Nonimmigrant (F-1) Student Status-For Academic and Language Students)
  3. Form W-8BEN, Part 1, questions 1-6. Nonresident aliens should not complete Form W-9.

Generally, most F-1 students who are paid as an independent contractor will not qualify under the self-employment article of their treaty (if applicable). All compensatory, non-wage payments made to an F-1 student will be taxed at 30%.