Student Group Payment for Services Rendered
Due to personal income reporting responsibilities that MIT has to the U.S. Internal Revenue Service (IRS), payments or honoraria to individuals, groups, or agencies for services rendered (such as DJ-ing, performing, lecturing, etc.) must be routed through MIT accounting via the Student Activities Office (SAO, W20-549, 253-6777). The individual, company or agency must complete the appropriate contract studentlife.mit.edu/sao and submit to the office at least two (2) weeks in advance in order to properly handle these transactions. See the Student Activities Office (W20-549) for further information. It is the group's responsibility to ensure that the individual being paid is legally able to work in the United States. This responsibility is very important and failure to comply puts MIT in violation of Federal Law.