The IRS reporting threshold for research participant payments increased from $600 to $2000 per calendar year effective January 1, 2026. Payments to non-employees of University of Pittsburgh totaling $2000 or more will be reported via Form 1099 (Miscellaneous Income), and all research payments remain taxable income regardless of the amount.
New Studies: Consent forms must include the updated template language in the Building Your Consent Form guidance that explains the new threshold.
Ongoing studies with previously approved consent forms: Re-consent is not required, but study teams must provide participants with the Sample Participant Info Sheet. IRB approval is not required if you use this template. The study record of the participant should be updated to reflect that they were provided with the updated tax reporting requirements.
Studies that are still open to enrollment need to update consent language at the next IRB modification.
Please email askirb@pitt.edu with questions.