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9.7.2 ADVANCES FOR RESEARCH SUBJECTS AND SURVEY PARTICIPANTS The Internal Revenue Service (IRS) requires UT to report all cumulative payments of services in excess of $600 in a calendar year. The research subject and survey participant forms will assist the University in meeting IRS regulations and should be used according to the following guidelines.
B. Payment Amounts and Documentation Requirements Research and study consent forms will acknowledge that the University may need to collect certain taxpayer information under compensation limits set forth below. Research subjects and study participants must be asked whether or not the compensation received for the current research project in combination with all other research subject compensation received from the University of Texas at Austin will equal or exceed $450 in the current calendar year. Research subjects and study participants receiving $600 or more in a calendar year from all University of Texas at Austin research subject participation activities must provide IRS 1099 related information. C. Payments of $450 or Less During a Calendar Year If a research subject or survey participant expects payments for all research and survey compensation received from UT Austin to collectively total $450 or less for the calendar year, the following is required:
D. Payments in Excess of $450 During a Calendar Year If a research subject or survey participant expects payments for all research and survey compensation received from UT Austin to collectively total $450 or more for the calendar year, the following is required:
Specific information must be provided by the researcher if any of the above cannot be ascertained from the individual. These exceptions must be approved by the College or School Business Officer prior to payment.
E. Reconciliation of Cash Advances Administrative personnel for the department conducting the research or study must reconcile the research payments and verify that all appropriate information has been collected. Review and approval of the payment reconciliation information must be given by the Principal Investigator's supervisor and the College or School Chief Business Officer using the appropriate forms. The Procard may be used to purchase gift cards or gift certificates for research subjects and survey participants if preferred. Departments must follow the same procedure that is required when gift certificates are purchased by cash advance. This includes asking participants if they will be receiving $450 or more in research subject compensation from UT Austin during the calendar year, using the same receipt and reconciliation forms, and performing the same reconciliation. The VP7 document ID number must be included in the reconciliation. Departments must send the reconciliation with required tax information to The Office of Accounting, Cash Advances—mail code K5300, for any participant who answered "yes" to the $450 question. Research subject and survey participant payments should be coded 1340, the object code for Participant Fees. Survey information, including payment information, is confidential. Payment information may be used to process federal income tax documentation. If you have any questions regarding payments to survey and study participants, please contact Travel Services (Cash Advances) in the Office of Accounting.
* NOTE: PDFs are best viewed with Adobe Acrobat Reader 6.0 or later. Earlier versions may result in incomplete rendering of information. A free update of Adobe Acrobat Reader may be obtained from Adobe. Back to Expenditure Policy Table of Contents
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