Good Afternoon,
I have a related question to this thread. How do other universities pay incentives to participants which does not fall under participant support costs? Do
you use gift cards, cash? How to you ensure confidentiality of the participant and IRS requirements for payment?
Thanks!
Sincerely,
Teri Kocevar, CRA
Director, Sponsored Programs & Research Services
Cleveland State University
2121 Euclid Avenue
Cleveland, Ohio 44115-2214
Phone: (216)687-3675
From: Research Administration List [mailto:xxxxxx@lists.healthresearch.org]
On Behalf Of Susan M. Gossman
Sent: Thursday, April 07, 2016 1:25 PM
To: xxxxxx@lists.healthresearch.org
Subject: Re: [RESADM-L] Participant Support and Form 1099
The participants aren't providing a service, so I don't believe their support meets the 1099 test - see https://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Reporting-Payments-to-Independent-Contractors
On Thu, Apr 7, 2016 at 11:39 AM, Lori Johnson <xxxxxx@isu.edu> wrote:
Hello,
How do institutions handle 1099 reporting on
Participant Support Payments? Do you consider
those payment as 1099 reportable?
Thanks,
Lori Johnson
--Lori Johnson, MBA
Director, Sponsored Proj Accounting
Idaho State University
PO Box 8219
Pocatello, ID 83209
PH: 208-282-3899
FAX: 208-282-5923
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Susan Gossman, Ph.D., CRA
Senior Contract Administrator
University of Maryland, College Park
301-405-5736
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