Just because a payment has a fancy title does not change the fact the IRS regards it as a payment made for services performed.

 
For instance, let's say your organization had an expert give a speech and then decided to pay that expert an "honorarium". Guess what, the IRS still regards honorarium payments are compensation. But what does this mean for reporting purposes? What if the speaker was an employee? A non-employee? A non-U.S. person?