how is an honorarium treated tax wise 
an honorarium is taxable organizations paying honoraria report them to both the speaker and the internal revenue service irs on a 1099 misc form if compensation is 600 or greater in one calendar year a speaker must report the honorarium as income even if they don t receive form 1099 the bottom linean honorarium is given to a person for services for which fees are not legally or traditionally required it is a voluntary payment that may be considered taxable income 