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Payments to subjects in research studies are a form of compensation. Payments may be any type of remuneration including, but not limited to checks, cash, gift cards, or any other items of value. Reimbursement for travel or other costs is not considered compensation.
Reimbursements for travel or per diem are not subject to the requirement to collect SSN/TIN regardless of the amount of reimbursement.
Reimbursements of this nature are expected to be supported with receipt or mileage documentation.
This type of reimbursement without supporting documentation could be construed as tax avoidance.
Flat rate reimbursements are considered to be compensation if it is not reimbursement at cost or at the designated mileage reimbursement rate.
Any questions related to this requirement should be referred to Grant Accounting.
Because federal regulations do not require collection of a SSN for travel or per diem reimbursement, investigators are encouraged to use ProTrav to process payments. ProTrav does not require a SSN or TIN for purposes of providing travel or per diem reimbursements so long as they are within the currently UI approved mileage rate or at cost. Travel or per diem reimbursement requires either an explanation within the ProTrav submission accounting for the reimbursement or supporting receipts as documentation. For more information, refer to the Grant Accounting Office site here.