GSD Recommended Object Codes
Consultants, Honoraria, Instructors, Lecturers, Prizes
Below are suggested object code usages for web voucher payments to individuals or entities paid an honoraria, prize, and/or other fees and expense
reimbursements to visiting lecturers, speakers at symposia, panelists, and performers who travel to Massachusetts to speak or to participate in
performances. This is not a complete list. US citizens or permanent residents receive 1099MISC forms while non resident aliens receive 1042-S forms.
Consultants (object codes range 7910-7980)
Object Code
7910
Description
Info Tech Professional Services
7920
Instructional Professional Services
7930
7940
Legal Professional Services
Mgt. Consulting Professional
Services
7970
Publication-Related Professional
Services
7980
Other Professional Services
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GSD Suggested Uses
Database development
IT consulting & advisory services
Programming
Web design
Payments to firms of visiting faculty when compensation does not go
through regular payroll (Firm Agreements). Faculty hold nonpaid
appointments in PeopleSoft. Also called “leased employees.”
Student one-on-one advising (group advising is object code 8690)
Individual tutoring (group tutorials is object code 8690)
Legal services
Curatorial advising
HR & organizational consulting
Management consulting
Public relation services
Case writers & developers
Graphic design, writing, editing, reviewing, proofreading, indexing
HDM image research
Microfilming & copyrighting of theses
Publication-related translation & transcription or project management
Accreditation services & fees
Art class models
Banner fabrication & installation
Calligraphers, conservation
Event security
Exhibition construction, installation & removal
HDM magazine distribution (Ingram)
Honoraria to board members, jurors, search committee members
Non-publications-related translation & transcription
Researchers on non publication-related work
Tax Reporting
1099MISC or 1042-S
1099MISC or 1042-S
1099MISC or 1042-S
1099MISC or 1042-S
1099MISC or 1042-S
1099MISC or 1042-S
GSD Finance October 16, 2006
Lecturers/Performers (8690-8692)
Object Code
8690
Description
Lecture Fees, Honoraria & other
service payments made to visiting
lecturers & performers for which
no exception to MA withholding is
sought (automatic tax withholding)
8692
Lecture-Performer for which an
exception to MA withholding is
sought
 GSD Suggested Uses
 AV services, sound, light, stage, & production crew members who are not
Harvard employees
 Conference, symposia or panelist speakers
 Course instructors for Executive Education courses
 Directors, writers, coaches, designers & event organizers connected with an
event at which a performer/lecturer will be paid, who are not on a Harvard
payroll.
 Individuals not being paid on the temporary payroll who are providing
services directly connected with an event at which a lecturer/performer will
be paid (e.g., ticket taker)
 Musicians (including DJs)
 Student group advising (one-on-one advising is object code 7920)
 Studio critic (acts as a panelist/reviewer for student presentations)
 Thesis critic (acts as a panelist/reviewer for student presentations)
 Tour guides
 Tutors - teaching group tutorials (one-on-one tutoring is object code 7920)
 Visiting lecturer who does not hold an unpaid Harvard appointment
 Event is held outside Massachusetts
 Exceptions are for payments for services where the event equals $10,000 or
less (including all payments for services to performers, lecturers, & other
persons providing services in carrying out the event)
 Performer/lecturer has filed an application with the Massachusetts
Department of Revenue seeking a waiver of withholding or reduction of the
withholding base by allowable deductions
Subject to withholding*
5.3% of total payment,
beginning with payment
which causes aggregate
payments from Harvard
in object codes
8690/8692 to exceed
$5,000 during a calendar
year
 GSD Suggested Uses
 Prize or Award to students given at commencement
 Travel allowance to a student (fellowship)
 Loeb Fellow travel allowances (fellowship)
 Travel allowances non-Harvard students for activity related to the research
or teaching mission of the University & are made as a lump sum payment
(fellowship).
 Prizes to alumni, non-students (Wheelwright Traveling Fellowship, Eliot
Traveling Fellowship, Green Prize)
Subject to withholding*
1042-S – fellowship and
See “GSD Suggested
Uses”
Fellowships/Prizes/Awards/Travel Allowances
Object Code
6460
6455
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Description
Prizes+Awards, Students
Not Harvard Students,
Grants+Awards (Non-payroll),
non-fellowship payments
1099MISC – non-fellowship
prizes and awards.
Harvard does not report
fellowship payments made
to non-employee research
fellows who are US citizens
or permanent residents.
Such amounts are reportable
and may be taxable to the
individual.
GSD Finance October 16, 2006
PAYMENT OBJECT CODES
Professional Services
Type
Firm, Company
Individual*
Firm, Company
Individual*
Tax Identifier
TIN non SSN
SSN
TIN non SSN
SSN
Vendor Code
in Oracle
System
007
001-003
007
001-003
Status
Lecturer / Performer
Lecturer / Performer
Individual Contractor
Individual Contractor
Prizes and Awards
Type
Firm, Company
Individual*
Tax Identifier
TIN non SSN
SSN
Vendor Code
in Oracle
System
Status
007 Prize+Award
001-003 Prize+Award
Professional Service
Object Code Range
Expenses
(with receipts and processed as
reimbursement for individuals)
Expenses
(allowances, lump sum
payments, no receipts and
processed as a web voucher)
8690/8692
8690/8692
7850-7980, 8260
7850-7980, 8260
Appropriate expense object code Object codes 8690/8692
Appropriate expense object code Object codes 8690/8692
Appropriate expense object code Appropriate expense object code
Appropriate expense object code Object codes 7910-7980, 8260
PAYMENT OBJECT CODES
Prize/Award Object
Expenses
Expenses
Code Range
(with receipts and processed as
(allowances, lump sum
reimbursement for individuals)
payments, no receipts and
processed as a web voucher)
6455-6460,8693
N/A
N/A
6455-6460,8693
N/A
N/A
TIN = Tax Identification Number that is not a social security number
Vendor Code List
001 Employee
002 1099MISC - Individuals who are US Citizen or Permanent Resident
003 1042-S Individuals who are Non-resident Alien
007 Supplier= Corporation, GE is also 007
* Individuals who are Harvard employees should be paid as additional compensation. Contact Human Resources for more information.
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GSD Finance October 16, 2006