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Pursuant to U.S. tax laws, the University is required to issue an IRS Form 1099 to U.S. persons who receive $600 or more from the University during a calendar year. This applies to payments in the aggregate. Accounts Payable is the unit on campus that handles this reporting requirement.

In order for the University to meet its obligations, study teams are required to report to UNC-CH Accounts Payable all U.S. person study subject payments in a calendar year that equal $400 or more. ****Please note the amount has changed.**** The only exceptions to this reporting requirement is if your study subjects receive payment via a check or ACH payments from the University Check payments are already recorded within the University╩╝s system. Payments for reimbursements or from a third party vendor do not need to be reported.

For all non-resident alien study subject participants, all payments must be made thru Accounts Payable. This process will require that all documentation be submitted to Accounts Payable in order to set up a unique vendor ID for the non-resident study subject participant. Send documentation and questions to vendor_coordinator@unc.edu.

Accounts Payable must receive specific information for each research participant who meets the $400 threshold by December 15, 2021. To ensure Accounts Payable receives the necessary information, please use this spreadsheet. Once completed; please ensure the spreadsheet is PASSWORD PROTECTED.

Please send the PASSWORD PROTECTED spreadsheet via your UNC email account to the following secure mailbox: Research1099@unc.edu After the spreadsheet has been emailed, please call Judy LeDoux, Accounts Payable Accountant, Accounts Payable, at (919) 843- 5096 and provide Judy with your name and telephone number in case there are any questions, and the password.

Additional information about research participant reimbursements can be found on the Office of Clinical Trials website – Office of Clinical Trials under the Training & Resources tab.