The Research Subject Compensation Payment policy has been revised.

Effective January 1, 2017, research subjects must be compensated with a University check and complete a Substitute W-9/Substitute W-8BEN if any one of the following apply:

• The payment to the subject is greater than $100;
• Cumulative payments to the subject will exceed $600 in a calendar year; or
• Subject is a non-resident alien

All other research subject payments continue to require collection of subject information (name, address, type of payment, and payment date). The only exceptions are allowed when IRB has approved a waiver of documentation of consent in order to protect the identity of the research subject.

If you or anyone in your unit is responsible for disbursing payments to research subjects, you should review the entire revised policy here: https://gao.fo.uiowa.edu/research-subject-compensation-policy-procedures