Honoraria

Who is required to complete a W9 form?

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 emargerum@ets.org or fax it to 1-609-771-7710.

How do the test center supervisors get reimbursed for additional supplies (e.g., paper, batteries) needed for the test administration?

Fax the receipt or invoice to TAS and list the costs under miscellaneous on the summary voucher.

Can test takers that arrive obviously sick be excused from testing? What options do TCAs have if they observe that a test taker is exhibiting flu-like symptoms prior to starting the test (e.g., during check-in)?

Test administrators are not permitted to turn away test takers just for looking or acting sick and should not inquire in detail about a test taker's health. However, a test administrator has the option to advise an apparently ill test taker that it is possible to reschedule to a future test date without additional charge, if the test taker 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.

Can the test administrator be reimbursed if they purchase face masks for their staff?

Because H1N1 was a nationwide epidemic, ETS did reimburse for disinfectant wipes, hand sanitizers and face masks when receipts were remitted for these expenses.

Are test takers permitted to wear surgical masks during the test?

A test taker that arrives at the test center wearing a surgical mask is permitted to wear it into the testing room.

  1. The test taker must remove the mask to have his or her photo taken (if required by the testing program) and to allow the test administrator to verify the test taker's ID during check-in and upon returning from breaks.
  2. The test center administrator (TCA) must visually inspect the mask to ensure that it does not contain notes or prohibited materials.
  3. If the test has a speaking section, test takers may not wear masks during the speaking section so that their spoken responses can be recorded clearly.