From the Office of Clinical Trials – Notice:
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 exception 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.
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.
For further questions, write vendor_coordinator@unc.edu.