Sent to the AFS-Update Mailing List on Dec. 7, 2018
Payments made to research participants must comply with UCI policy and federal tax rules. Departments must submit all Acknowledgment of Patient Compensation forms along with a log of anonymous participants who received $600 to Accounts Payable no later than Jan. 11, 2019. Forms should be sent to Tanya Harris at Zot Code 1050 and include the anonymous patient’s full name, address, SSN and amount.
UCI policy requires departments to keep on file a completed Acknowledgement of Patient Compensation form to track how much was paid to each participant. If the amount paid was over $600 during a calendar year, UCI is required to report such payments to the IRS and issue the participant a 1099-MISC tax form.
For more information, see UCI Policy 701-03: Payments to Research Participants (Human Subjects).