TUC Sponsored Programs

Incentive Payments

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Regular Incentive Payments

Principal Investigators may provide incentive payments to individuals participating in research projects (human subjects). Participants receiving regular incentive payments should complete the form "Check Payments to Research Participants* ". The University Corporation will then issue a check and send it to the participants.

Procedure:

StepResponsibleAction
Step 1Principal InvestigatorPrint forms "Check Payments to Research Participants*"
Provide one form to each research participant
Step 2Research ParticipantComplete the form "Check Payments to Research Participants*"
Step 3Principal InvestigatorSubmit a Check Request and all completed forms as supporting documentation to The University Corporation
Step 4The University CorporationIssue checks and send to research participants
Step 5The University CorporationIssue form 1099 and send to research participants at the end of the year

* In case of numerous recipients, in lieu of the form "Check Payments to Research Participants" you may also generate a spreadsheet containing the same information.

Confidential Cash Incentive Payments

For some research federal regulations require strict confidentiality for the human subjects involved. Nothing that would allow specific identification of a person or persons can be used. TUC cannot directly issue a check to an individual without a breach of confidentiality. The participants will therefore receive cash payments.

Procedure:

StepResponsibleAction
Step 1Principle InvestigatorContact the Chief Financial Officer (CFO) of The University Corporation
Request an "Exception to Requirement for Social Security Number"
Step 2Principal InvestigatorSubmit a Check Request to The University Corporation for an advance payment of the amount of payments to all participants
Step 3The University CorporationIssue a check to the Principal Investigator
Step 4Principal InvestigatorPrint forms "Confidential Payments to Research Participants*"
Provide one form to each research participant.
Step 5Research ParticipantComplete the form "Confidential Payments to Research Participants * ". No name, address, or social security number is required in these forms. The participants may sign, or initial, for the receipt.
Step 6Principal InvestigatorExchange payment to the Research Participant for the completed form.
Step 7Principal InvestigatorSubmit the signed forms and a copy of the letter "Exception to Requirement for Social Security Number" to The University Corporation to clear your advance

* In case of numerous recipients, in lieu of the form "Confidential Payments to Research Participants" you may also generate a spreadsheet containing the same information.

Note 1: Confidential payments cannot exceed $600 or more in a calendar year. In that case, the name, address, social security number, and total amount paid must then be reported so that a 1099Misc form is issued at year-end.

Note2: Confidential Cash Incentive Payments may be used only for U.S. citizens and resident aliens. All payments to nonresident aliens must be processed according to the procedure for regular incentive payments (see 1.).

Minor Cash Incentive Payments (<=$50)

Some population of people often does not have the means to cash a check. If participants were not given cash, this subject population would be lost. These participants will therefore receive cash payments up to a maximum amount of $50 per participation.

Procedure:

StepResponsibleAction
Step 1Principal InvestigatorSubmit Check Request for advance payment in the amount of payments to all participants to The University Corporation
Step 2The University CorporationIssue a check to the Principal Investigator
Step 3Principle InvestigatorPrint forms "Cash Payments to Research Participants*"
Provide one form to each research participant
Step 4Research ParticipantComplete form "Cash Payments to Research Participants*".
Step 5Principal InvestigatorExchange payment to the Research Participant for completed form.
Step 6Principal InvestigatorSubmit signed forms to The University Corporation to clear advance

* In case of numerous recipients, in lieu of the form "Cahs Payments to Research Participants" you may also generate a spreadsheet containing the same information.

Note: Minor Cash Incentive Payments may be used only for U.S. citizens and resident aliens. All payments to nonresident aliens must be processed according to the procedure for regular incentive payments (see 1.).

Taxability

The Internal Revenue Service classifies incentive payments to research participants as Other Income and requires that they be reported on a 1099Misc form if the total payments to an individual are $600 or more in a calendar year.

The Principal Investigator is responsible for tracking and reporting to The University Corporation if an individual is paid $600 or more in a calendar year, so The University Corporation can issue a 1099Misc form at year-end.