Honoraria vs. Stipends - Tax Treatment

Honoraria are typically one-time payments made to individuals for services rendered where no formal employment relationship exists, such as guest speakers or presenters. Honoraria are considered taxable income and are generally reported on a Form 1099 when applicable.

Stipends are generally structured for educational support, scholarship, or program participation purposes and are not typically processed as taxable service payments through Accounts Payable.

Accounts Payable does not determine whether a payment is taxable. The classification of a payment as an honorarium, stipend, award, or other payment type is determined by the sponsoring department. Departmental budget officers are responsible for selecting the appropriate account code and providing accurate classification information at the time of submission. If you have questions regarding how your payment was classified, please contact the MSU program or department you worked with directly for further clarification.

For questions regarding 1099 access, please contact the Accounts Payable Department at inquiries.msuap@morgan.edu

Tax Reporting

Morgan State University operates as a State of Maryland agency. Certain payments issued through Accounts Payable may be reportable to the Internal Revenue Service (IRS) and may require the issuance of a Form 1099.

1099 Tax Form Access and Instructions

Students and vendors may register with the State Comptroller’s Office to view and track their payment activity. Once registered and logged into the State’s vendor portal, you may download a copy of your 1099 form by selecting the “1099 Inquiry” tab from the menu options.

Additional information regarding registration and portal access is available at the following link:

https://interactive.marylandtaxes.gov/extranet/gad/GADLogin/login.asp