Research Subjects

Research subjects are individuals whose involvement in the project is covered by human protections regulations.  Requested funds would be used to enable participation, or reflect the time donated to the research activity. Payment is modest so that it is not coercive or an undue enticement. No expenditures can be made on a sponsored project involving humans without necessary IRB approvals or authorizations first being in place. Please be advised that while the University seeks to protect the confidentiality of research subjects, payments that exceed $600 to one individual in a given calendar year require reporting to the IRS via a 1099 miscellaneous payment. Questions regarding this issue should be discussed in advance with the Office of Research Integrity and Protections and the Comptroller’s Office.

The applicable account number to be used for research subjects is:

  • Account number: 561104    Sponsored Subjects