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RESEARCH PARTICIPANT PAYMENTS FOR CHECK REQUEST SUBMISSIONS Did you know that research participant payments greater than $25.00 are 1099-misc reportable? Did you know that the IRS also requires all non-cash incentives valued greater than $25.00 to be 1099-misc reportable? Careful collection of names, permanent addresses and Social Security Numbers are necessary, especially with the threat of identity theft. In addition, HIPPA protected information needs to be closely guarded. It is for this reason changes have been made to Check Request submissions. When a person initially becomes a research participant and their information is collected, their permanent home address and the full nine-digit Social Security Number is required. That information needs to be on their first Check Request, and they will be set up in PeopleSoft as a vendor with their Social Security Number recorded for reporting purposes. When any subsequent payments are made to this person, or any data is collected from them, only their name, mailing address and the last four digits of their Social Security Number need to be on all paperwork. This four-digit number should be placed in the Social Security Number field on the form for all submissions after their initial Check Request. The Excel spreadsheet that makes up the Multiple Check Request form has a second tab that is the only backup required by the Disbursement Center. Please be sure to use the updated form from the Disbursement Center’s website (http://www.uvm.edu/~cntrllrs/?Page=disburse/disburseforms.html&SM=disbursemenu.html) that includes the date of service/participation in the first column of this second sheet. For single Check Request forms, put “Participation in Research Study” and participation date in the description field. HIPPA protected information should never be referred to on either the Check Request form itself or any backup documentation that is included with the form. The HIPPA Code of Federal Regulations states that we are required to have “adequate provisions to protect the privacy of Research Participants and to maintain the confidentiality of data.” To meet this requirement, there must be no reference to the name or nature of the study on any paperwork sent to the Disbursement Center, only that it is a payment and the date of the participation in the study. For further information on HIPPA, please refer to the following link: http://www.med.uvm.edu/research/TB1+RL.asp?SiteAreaID=570 Reimbursement to Petty Cash funds for Research Participants Payments follows the above process. The first payment to an individual needs to have backup documentation that includes the research participant’s printed name, signature, permanent address, payment date, amount paid and nine-digit Social Security Number. Subsequent payments require only the printed name, signature, mailing address, payment date, amount paid and the last four digits of the Social Security Number. The name and nature of the study should not be referenced. Please review your Petty Cash documentation to ensure it meets HIPPA standards. Check Requests received by the Disbursement Center that do not meet the above requirements will be returned to the department for correction. This will cause a delay in payment(s).
