Are subject Payments Reported to the Internal Revenue Service?
If an individual (study subject participant) is paid more than $600 in a calendar year, University accounting must report the payment to the IRS. Tax Reportable Payment The Subject’s home address and social security number must be provided. We do not send payments to an individual’s work address or to a PO BOX address. Please note: If you are reimbursing a participant in a study for expenses related to travel or meal a 1099 is not required. Payment Timing Accounts Payable processes Check Requests for research subjects as a PRIORITY. Assuming Check Requests are complete and appropriate documentation has been provided on the check request, payment will be issued within 10 working days of receipt in AP. Research subjects should not be told to contact the AP office directly; point of contact is the research unit. Need more help? Contact us: AP Service Center, AP Staff Directory.
