ii. W-9 substitute documentation

For each individual payment to a research subject exceeding $100, the Research Participant/Substitute W-9 form must be completed prior to research activities occurring.  This form and the Accounts Payable Policy can be found on the Accounts Payable website. 

The participant must provide their: 

1. Name
2. U.S. address
3. Social Security or Taxpayer Identification Number
4. Mailing Address
5. Amount paid or value of items given as compensation
6. Citizenship Status
7. If not a U.S. Citizen, the following information will be needed:
8. Immigration(visa) status
9. Tax residency country (may differ from citizenship country)   
10. Permanent foreign address
11. All participants must certify the information is accurate by signing the substitute W-9.  The completed substitute W-9 form should be faxed or hand delivered to Accounts Payable by a research team member for processing.  Do not email this form.  Once the substitute W-9 form has been submitted to Accounts Payable and a Vendor ID# has been assigned, it must be confidentially discarded. 
12. For compensation of $100 or less, the Accounts Payable Office will require all of the above information except for the Social Security Number/Taxpayer Identification Number. 
13. Subjects must be given the option to waive compensation if they do not want to disclose their Social Security Number or Taxpayer Identification Number for the purposes of compensation for research participation.