Research Subject Payments :: Accounting & Banking Operations :: UW Financial Management
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Research Subject Payments

Process Overview

Research projects involving human subjects often offer a small payment to the research subjects for purposes of recruitment or encouragement for participation in the project. Payments to research subjects can be made using one of the following methods:

Cash used for incentive payments can only be acquired through a Field Advance or a currency Departmental Revolving Fund. Non-Resident aliens may only be paid on a Check Request.

Check the Researcher's Guide Clinic Trials for more information.

Gift Cards

In some cases, due to security issues or convenience, a gift card may be the preferred form of payment to research subjects. Gift cards can be purchased with field advance funds or revolving fund accounts. The gift cards should be treated exactly as you would handle cash; adequate controls and security must be provided for the cards, and recipient information should be documented.

Tax Reporting and Withholding

When payments are made to research subjects, the custodian of the funds must maintain a record of the subjects being paid. This record must include the full name of the subject, the subject's Social Security Number and permanent address, the amount given to the subject and, if the subject was paid in cash, the subject's signature showing receipt of the payment. This information should be kept confidential in your files, but may be reviewed by state or internal auditors.

If any research subject is paid $600 or more annually, field advance and revolving fund custodians are responsible for reporting those payments to the Financial Services Tax Desk for purposes of 1099MISC reporting to the Internal Revenue Services. Custodians must report the following by January 10th of the calendar year of payment:

Non-resident Aliens (NRA)

Non-resident Aliens (NRA) should only be paid through a Check Request. The foreign country of residence must be included on the Check Request. In many instances, withholding may be required. These payments will be captured and reported on IRS form 1042-S by the Financial Services Tax Desk.

Check Requests

Check requests are an additional method for short duration studies where the total number of subjects is small (10 or less) and/or large sums are to be paid. Payments to research subjects using this method are captured in a database maintained by the Financial Services Tax Desk for tax reporting, therefore the department is not required to report them. Non-resident aliens can only be paid through this method.

If you choose to pay subjects with checks, make sure the consent materials include the information that the subject's name, address, and Social Security number will be kept by the University, and that this information may be seen by UW employees.

Checks should not be requested more than a week prior to expected payment date. Checks may also be requested after the subjects appointment. Accounting code (object/sub-object) 02-08-00 must be used and the form must include the subject's Social Security number or Individual Taxpayer Identification Number (ITIN) and the subjects permanent address.

Check Request forms and instructions can be found on the Payments to Individuals website.

Check Request (UW Form 1570)

The Check Request may be used for payments for short-term projects with few research subjects, where cash payment or a department revolving account is not appropriate. This form must be used if the individual is a non-resident alien. An invoice number must be provided by the department in the space provided on the form in order to track the payments on your budget.

If you reimburse a research subject for expenses, you should use this form using the instructions provided in our Payments to Individuals website.

Check Request (UW Form 1571)

This form can be used to request subject payments to multiple individuals in which the payments to all individuals are on the same budget. Non-resident aliens (NRA) cannot be paid using this form.

Do not use this form to reimburse subjects for expenses. UW form 1570 must be used for this purpose.

Contacts

Financial Services Tax Desk

Box 351120

NRA questions: nratax@u.washington.edu
1099 questions: ten99@u.washington.edu

Banking and Accounting Operations

Revolving Fund Desk
Box 351120