»Research Participant Compensation Procedures
If you compensate participants for their participation in a research study
If you compensate participants for their participation in a research study, please complete the Acknowledgement of Research Participant Compensation form.
If the participants receive $600 or more in a given calendar year
If the participants receive $600 or more in a given calendar year, be sure to record their social security numbers as part of the informed consent process. The following statement should appear on the informed consent forms:
“If you receive compensation equal to or over $600 per calendar year, your name and social security number will be collected and released to the Office of Accounting to process the Form 1099-MISC for Internal Revenue Service tax reporting services.”