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