Deb:

We have used Target gift certificates for as many as 500 panelists, however, our purchasing and accounting department require that we have each participant fill out an w-9 tax form (even if they are obtaining a gift certificate. This supports what David Ross responded earlier. We have the participants sign for the certificate and it is also written in the protocol.

Our PI's do not like this, because it is extra work. It makes almost the same amount of work as paying them by check. We often use gift certificates when we have juveniles as participants.

When our recruiters call, we make sure the parents or the guardians know that they have to have a social security number for the juvenile. IRS tax filing and community school systems require juveniles to have social security numbers.

I hope this is helpful.

Jude Wilkinson, J.D.
Fiscal Manager, Sponsored Research and Technology Transfer
Indiana University School of Dentistry
Oral Health Research Institute
415 Lansing Street Room 108
Indianapolis, IN 46202
317.278.3290
317.274.5425
xxxxxx@iupui.edu

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