Main Points of Policy:

• A Human Study subject means a living individual about whom an investigator conducting research obtains data through intervention or interaction with the individual, or identifiable private information.
• Study subjects may be given to non employees of Columbia University, employees of Columbia University, and students.
• Study subject participants for US citizens are paid through A/P using petty cash or on a check request form. 
• A study subject payment is taxable income if it is for $600.oo or more per calendar year.   It is reported on Form 1099 Misc.
• A Form W-9 completed by the payee must be sent to Accounts Payable.
• Please note that 1099 vendors payments must be sent to a home address.
• Study subject payments for Non US Citizens is processed through HRPC.
• Study subject expenses {travel, meal} should be entered into AP/CAR as Non-1099 amounts.

Petty Cash payments for study subject participants

The preferred payment method for study subject participants is to use a Petty Cash fund.  A petty cash fund should be used for on site payments for study subjects of $80 or less for each visit.  Please see the Petty Cash Policy. 

In the event that a study subject participant is receiving more than $80 dollars for a study please submit on a check request form. 

Study subject payments may be given to non employees, employees, and students of CU. 

Payments by Check Request                                                                    

Prepare a Check Request made payable to the research subject.  The following information must be included on the request:

A) Home Address (for tax reporting purposes)
B) Social Security Number
C) Reference the RS number (Part of CHR Approval Number)
D) Description: research subject payment for participation in “CHR Approval Number” on “Dare”. 
E) appropriate approval for Account/Fund expenditure (P.I. or Co-P.I.)

Are subject Payments Reported to the Internal Revenue Service?

If an individual (study subject participant) is paid more than $600 in a calendar year, University accounting must report the payment to the IRS. 

Tax Reportable Payment

The Subject’s home address and social security number must be provided. We do not send payments to an individual’s work address or to a PO BOX address.

Please note: If you are reimbursing a participant in a study for expenses related to travel or meal a 1099 is not required.

Payment Timing

Accounts Payable processes Check Requests for research subjects as a PRIORITY. Assuming Check Requests are complete and appropriate documentation has been provided on the check request, payment will be issued within 10 working days of receipt in AP.  Research subjects should not be told to contact the AP office directly; point of contact is the research unit.

Need more help? 

Contact us: AP Service Center, AP Staff Directory.