Category results for: Participant Payments
HRPP UPDATE: Research Participant Payments and Tax Reporting Requirement
(Effective January 1, 2026) The IRS reporting threshold for research participant payments has increased from $600 to $2,000 per calendar year effective January 1, 2026. Payments to VCU research participants totaling $2,000 or more will be reported via Form 1099 (Miscellaneous Income), and all research payments remain taxable income. At VCU, studies that include total […]