Any honoraria paid to U.S. citizens or persons working in the United States is taxable income and must be reported to the Internal Revenue Service (IRS). A person/entity who is required to file an information return with the IRS must obtain a taxpayer identification number (TIN), generally the Social Security number, to report income paid.
A W-9 form only needs to be completed one time; the only exception is if you relocate or have a name change. The form is available on the IRS website at www.irs.gov/formspubs/index.html. Complete the form and email it to email@example.com or fax it to 1-609-771-7710.
Fax the receipt or invoice to TAS and list the costs under miscellaneous on the summary voucher.
Test administrators are not permitted to turn away examinees just for looking or acting sick and should not inquire in detail about an examinee's health. However, a test administrator has the option to advise an apparently ill examinee that it is possible to reschedule to a future test date without additional charge, if the examinee contacts Customer Service and provides medical documentation (such as a doctor's note). Contact information is available on each testing program's website and in the Supervisors' Manuals and Registration Bulletins. The test administrator must file a detailed Supervisor's Irregularity Report (SIR) to document the situation.
Because H1N1 was a nationwide epidemic, ETS did reimburse for disinfectant wipes, hand sanitizers and face masks when receipts were remitted for these expenses.
An examinee that arrives at the test center wearing a surgical mask is permitted to wear it into the testing room.