Visit the Participant Payments website for information on paying participants.
If a participant receives $600 or more in a calendar year, regardless of payment type (cash, check, gift card, etc.)—they will be issued a Form 1099-MISC from the University of Florida. This amount is considered taxable income and must be reported by the participant on their IRS tax return for that year.
To support this process:
If participant payments are funded outside the University of Florida, the responsibility for issuing Form 1099s lies with the sponsoring agency or external payment source, not UF.
If you anticipate paying a participant $600 or more in a calendar year, it is best practice to obtain IRS Form W-9 from the participant at the outset. This form collects their Taxpayer Identification Number (TIN) and other key details needed for IRS Form 1099-MISC reporting.
Why this matters:
You can find the official form and instructions on the IRS website.
Cost Analysis – Participant Payment Team: 352-392-5778 option 1; hsp@admin.ufl.edu
Tax Services: 352-294-7266; taxhelp@admin.ufl.edu
Disbursements: 352-392-1241