Payments to Research Subjects and Survey Participants
Visit the website for the Office of Research Integrity and Protections (ORIP).
U.S. Citizens and Permanent Residents
U.S. citizens and permanent residents must submit a W-9 form which provides their SSN and a permanent home address in order to receive a payment from Syracuse University as a research subject or survey participant.
Payments to U.S. citizens and permanent residents for services as a research subject or survey participant are taxable income, but there is no tax withholding required. The University is, however, required to report payments of $600.00 or more made to non-employees for services on form 1099MISC to the recipient and to the IRS. Payments totaling less than $600.00, although taxable income to the recipient, are not required to be reported.
Non-Resident Aliens
To be paid as a research subject or survey participant, a non-resident alien must be present in the United States on a visa that permits the individual to receive such payments. The Slutzker Center for International Services should be consulted to verify visa type and eligibility prior to arranging for services/payments of this nature. In addition, it is preferred that the individual have a SSN or an Individual Taxpayer Identification Number for tax reporting purposes.
Non-resident aliens must submit a Form W-8BEN in order to receive a payment from Syracuse University as a research subject or survey participant.
If the payee is a non-resident alien individual who is a U.S. person for tax purposes (e.g., passes the substantial presence test), or a business incorporated in the U.S., a W-9 form is required. Only the individual or business entity can make this determination.
Generally, payments to a non-resident alien for services as a research subject or survey participant are taxable income, subject to withholding at 30%, and reportable to the recipient and to the IRS on form 1042-S. Payments for services performed outside the United States are not taxable or reportable.
The existence of a tax treaty between the individual’s country of residence and the U.S. with a provision for such payments may result in an exception to the withholding requirement, if the individual meets the terms of the treaty. These terms may pertain to length of stay in the U.S. and/or the amount of the payment.
Questions regarding payments to research subjects and survey participants should be directed to Disbursements Processing at 315-443-2484 or disburse@syr.edu.
Questions regarding payments to non-resident aliens should be directed to Payroll at 315-443-4042 option 2 or payroll@syr.edu.