During yesterday's exchange about compensation received by persons
participating in a research study, someone asked for the IRS code reference
setting the threshold for reporting payments at $600. I asked our tax people
and was directed to "Specific Instrucitons for Form 1099-MISC, item #2 which
states "Miscellaneous Income, for each person to whom you have paid...(2) at
least $600 in rents, services (including parts and materials), prizes and
awards, other income payments, medical and health care payments, crop
insurance proceeds, or cash payments for fish (or other aquatic life) you
purchase from anyone engaged in the trade or business of catching fish;..."
There is no other reference to any sections of the IRS code...Bill

Bill Caskey, PhD
Director, Research & Grants Administration
Children's Mercy Hospital
2401 Gillham Road
Kansas City, MO  64108

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