APS Awardee Responsibilities and Tax Rules

Any payment by APS for an award which requires a service as a condition of the award (e.g., presenting an abstract, lecture, etc.) will be treated as compensation for services and will be subject to reporting to IRS as independent personal services. Forms and instructions for completing the forms mentioned below are available from the IRS Website or by writing to the IRS.

In order to receive payment of any of the awards presented at our meetings and conferences, completed tax forms must be received by APS. If completed tax forms are not received by APS by the given date, award recipient payments will be reduced by the applicable backup withholding rate.

Completed forms should be emailed to APS Payables.

Or forms may be mailed to:

APS Finance Office
6120 Executive Boulevard, Suite 575
Rockville, MD 20852-9839

Travel expense reimbursements will not be considered income and will not be reportable, provided that the amount is paid or reimbursed under the general accountable plan rules requiring (1) a business connection for the expense, (2) substantiation of the expense, and (3) return of any excess payments.

APS does not reimburse indirect costs.

U.S. Persons (including resident aliens)

Award recipients must provide identifying information to APS.  U.S. persons (including resident aliens) must forward a completed W-9 Form to APS at the email or address above. If Form W-9 is not received, payments may be subject to a 24% backup withholding tax. Failure to furnish your correct TIN to a requester may result in an IRS penalty of $50 for each such failure.

Nonresident Foreign Individuals

Persons participating in the Exchange Visitors Program must obtain written authorization from their Responsible Officer to engage in occasional lectures or short-term consultations involving wages or other remuneration.

Most types of U.S. source income paid to a foreign person are subject to a U.S. withholding tax of 30 percent. A reduced rate, including exemption from tax, may apply by virtue of an Internal Revenue Code section or a provision of a tax treaty between the foreign person's country of residence and the United States. To claim treaty benefits, an eligible individual must file Form 8233 with APS (or Form W-8BEN if no services are required as a condition of the award), which requires that the foreign individual provide a U.S. taxpayer identification number (ITIN) and identify the treaty article providing the exemption.  For further information, visit the IRS website for applicable instructions and publications.

Compensation payments to foreign persons will be reported by APS to the IRS on Form 1042-S, Foreign Persons U.S. Source Income Subject to Withholding. Nonresident individuals may be required to file a Form 1040NR (U.S. Nonresident Alien Income Tax Return) or the simplified 1040NR-EZ with the IRS to declare the compensation income set forth on the Form 1042-S. Filing may result in the refund of withheld amounts through the application of a treaty exemption, personal exemption, or certain other limited deductions.