Accounting
Accounting
University research projects may require the participation of human subjects. Often, these individuals receive payments - in the form of cash, checks or non-cash items – for their participation. Principal Investigators (PIs) and other faculty/staff members who are conducting sponsor-funded research or internally funded research are responsible for ensuring that subjects are eligible to receive payments (in accordance with US Tax and Immigration laws) and for ensuring that the payment process is appropriate.
Important information regarding paying human subjects for their participation in research projects is defined below. Generally, the same procedures apply regardless of whether subjects are paid from sponsored projects or department funds. Payments may be made to individuals who participate in University research projects. All references to a year mean a calendar or tax year.
Researchers should inform potential participants before and during the consent process about reporting requirements (including the collection of SSN/ITIN information) and potential tax consequences, including the responsibility of the institution to issue a Form 1099-MISC if a participant receives payments equal to or greater than $600 in a given year.
Before your research project begins, review and decide the payment plan that is best for your study.
One Time Payments
- May use Department Pcard for five (5) cards or fewer.
- Contact Card Administrator to order physical Prepaid cards when needing more than five (5).
- Tango Software for virtual rewards (recipient chooses reward type). Bulk Excel upload available.
Recipients are required to complete a W9 form to have on file in the system per IRS.
- General Public need a completed W9 form. Must use trackable cards, currently Focus Blue.
- Students paid via Accounts Payable or Payroll.
- Employees will be paid via Payroll.
- International participants will be paid Accounts Payable or Payroll.
Recurring
- General Public
- Tango Software for virtual rewards or Reloadable Physical cards.
- Contact Card Administrator to order Reloadable Physical cards.
- Students paid via Accounts Payable or Payroll.
- Employees will be paid via Payroll.
- International participants will be paid Accounts Payable or Payroll.
Recipients are required to complete a W9 form to have on file in the Accounts Payable Office per IRS
- General Public
- Tango Software for virtual rewards or Reloadable Physical cards.
- Contact Card Administrator to order Reloadable Physical cards.
- Students paid via Accounts Payable or Payroll.
- Employees will be paid via Payroll.
- International participants will be paid Accounts Payable or Payroll.
Per Diem Small Group Travel
Employees and International Students are not eligible.
- General Public and Domestic Students
- Contact Card Administrator to order Physical Cards
Forms
- W-9 Request for Taxpayer Identification Number
- Request for Student or International Participants Payment
The University does not provide or attempt to provide tax advice and suggests that potential research participants seek their own independent advisors in these areas. The University is required to comply with Internal Revenue Service (IRS) requirements regarding payments to research participants.