I am a scientist/lecturer working full-time at a university. Similar to all academics, I provide voluntary services as a peer reviewer/editor regularly for multiple international scientific journals and funding bodies. While the majority of these services are free, a couple of these journals provide me with an honorarium for my voluntary services.
As I am not an employee or contractor of these journals/funding bodies, my role seems to be a volunteer. My questions are:
Can the honorarium be considered as "an honorary reward for voluntary services"?
If not, where should I put it in the tax return form? Other foreign income?
Many thanks.