The Human Subjects Payment team in Banking & Merchant Services oversees all payments to human subject research participants. All payments must follow guidelines set by the Institutional Review Board (IRB) at the University of Florida, in accordance with applicable Federal regulations and University research guidelines. This directive also applies to all gift cards issued to research participants, whether the cards are purchased by the University or are supplied directly by the sponsoring agency.
Staff associated with HSP must have appropriate training, and all HSP transactions must have appropriate review and approval to ensure they are spent in accordance with UF policy.
All University of Florida departments.
Visit the Research Participant Payments website for information on paying research participants.
In this case, it is the responsibility of the department to provide the necessary information to Disbursements by January 15th of the following year so that an IRS Form 1099-MISC, Miscellaneous Income, can be generated.
Best practice is to obtain IRS Form W-9, Request for Taxpayer Identification Number and Certification, initially from each participant for compliance to IRS Form 1099 information reporting.
Research Stipend Fund Expenditure Log
UF HR Toolkit – Human Subject Payments
Disbursements: (352) 392-1241
Banking & Merchant Services: (352) 392-9057