Honoraria are payments for very short duration of service that are typically are used to compensate an individual for service as a panel member or presenter at a conference. Honoraria are processed by the principle investigator, who issues a letter to the individual offering to compensate them in return for their participation in an activity. The individual to receive the honorarium must complete relevant tax forms and sign the letter accepting the offer. The W-9 tax form is used for U.S. citizens. Other tax forms are used for non-U.S. citizens. Payments to non-U.S. citizens must be cleared through the Tax Accounting Department. To process payment, the PI must submit an “Expense Authorization” to the Accounts Payable Office accompanied by relevant tax forms, the letter of offer and the individual’s signed acceptance.