Re: Patient Reimbursement for Participation in Research Pamela K Mott 30 Jun 2009 14:24 EST
If our study participant are paid by check (which is ordinarily required for amounts of $50.00 or more), a W-9 is required, and their tax obligations for receiving these funds are explained in the Consent Form. We also pay via Gift cards, which do not require a W-9; however, we do inform study participants of the requirement to report these earnings to the IRS if they receive, collectively, $600 or more from participation in research in a calendar year. Pamela K. Mott, M.A. Director, Research Services Department Physical Medicine and Rehabilitation University of Alabama at Birmingham 1717 6th Ave South, SRC 529 Birmingham, AL 35233 Phone: (205) 934-3334 Fax: (205) 975-4691 email: xxxxxx@uab.edu -----Original Message----- From: Research Administration List [mailto:xxxxxx@hrinet.org] On Behalf Of Jamie Kauwell Sent: Tuesday, June 30, 2009 2:08 PM To: xxxxxx@hrinet.org Subject: [RESADM-L] Patient Reimbursement for Participation in Research Hi Everyone, My institution requires patients to provide a W-9 if they will be reimbursed for participation in a research study. Can you tell me what process you may have in place regarding patient reimbursement? Do you require W-9 forms? If so, do you have an information sheet you give to patients that you could share? Or do you include specific language in the consent form to let them know they will be required to fill out a W-9? What other forms of payment might you use (i.e. gift cards)? Thank you in advance, Jamie Jamie Kauwell MHA CCRC Administrative Research Coordinator Geisinger Center for Clinical Studies Henry Hood Center for Health Research 100 N. Academy Ave Danville, PA 17822-4400 Phone# 570-214-9405 Fax# 570-271-6944 xxxxxx@geisinger.edu IMPORTANT WARNING: The information in this message (and the documents attached to it, if any) is confidential and may be legally privileged. It is intended solely for the addressee. Access to this message by anyone else is unauthorized. If you are not the intended recipient, any disclosure, copying, distribution or any action taken, or omitted to be taken, in reliance on it is prohibited and may be unlawful. If you have received this message in error, please delete all electronic copies of this message (and the documents attached to it, if any), destroy any hard copies you may have created and notify me immediately by replying to this email. Thank you. ====================================================================== Instructions on how to use the RESADM-L Mailing List, including subscription information and a web-searchable archive, are available via our web site at http://www.hrinet.org (click on "Listserv Lists") ====================================================================== ====================================================================== Instructions on how to use the RESADM-L Mailing List, including subscription information and a web-searchable archive, are available via our web site at http://www.hrinet.org (click on "Listserv Lists") ======================================================================