Beginning January 1, 2026:
The IRS reporting threshold for research participant payments has increased from $600 to $2000 per calendar year effective January 1, 2026. Payments to non-employees of Duke University totaling $2000 or more will be reported via Form 1099 (Miscellaneous Income), and all research payments remain taxable income. New or amended consent forms must include the templated language explaining the new threshold. For ongoing studies with previously approved consent forms, study teams must either provide participants with the information sheet or provide participants verbal notification and update consent forms at the next IRB modification or continuing review.
Research Participant Payments and Tax Reporting Requirement Update and FAQ