1. I was paid exactly $5,000 for teaching one class at a local community college.  I have not taught any other classes or received any other payments.  Do I have to list the college in Part 4?

You do not have to report the college in Part 4 because your compensation did not exceed $5,000.

However, you would report your position in Part 1.  You also may need to report this income in Part 2 if you received the income during the Part 2 reporting period.

2. I am paid $3,000 per year for my services as board director for Allied Business Computing, Inc.  I receive no other compensation from the company.  Do I report the company in Part 4?

No.  Even though you may have received more than $5,000 across the entire reporting period, you do not have to report this source in Part 4 because you received only $3,000 per year, which is less than the threshold of more than $5,000 in any one calendar year.

However, you would report your position in Part 1.  You also may need to report this income in Part 2 if you received the income during the Part 2 reporting period.

3. I provided consulting services to the United States Government.  Do I report the United States in Part 4?

No.

4. Do I report my sources of honoraria in Part 4?

Yes, report each source in excess of $5,000.  You also need to report these sources in Part 2.