Report the source and the exact amount of an honorarium received by you or your spouse as well as the date the services were provided in Schedule A. Report an honorarium that you will receive in the future in Schedule A. 

Honorarium: Examples

For You and Your Spouse – Received Honorarium

Schedule A

If you or your spouse received honoraria from a single source aggregating more than $200 during the reporting period, report each honorarium received from that source.

Block A: Provide the name of the source that paid the honorarium.

Block C: Write the word “honorarium” followed by the exact amount of the honorarium, less travel expenses, in the column labeled “Other Income” on the right side of the page. Provide the date that the services were provided in the column labeled “Date.”

For You – Anticipated Honorarium

Schedule A

When you have provided the service for which the honorarium will be paid or have a contractual right to an honorarium after providing the service in the future, report an honorarium that you anticipate receiving if the value is more than $1,000.

Block A: Provide the name of the source and write “anticipated honorarium.”

Block B: Mark the column that corresponds to the value of the anticipated honorarium.

Block C: Mark the column labeled “None (or less than $201)” since you have not yet received the honorarium.

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This guide is not intended to provide investment advice, and you should not rely on statements in this guide when making investment decisions.