Subject Payments & Reimbursements

On occasion research studies may provide payment or reimbursement to research participants. The amount of compensation may be minimal or in some cases research participants may earn thousands of dollars either through one high compensation study or through enrollment in multiple studies throughout the year.

Approved Payment Options

** Please note that when using AU funds to compensate a research participant, the source of funds must originate from fund 15000 or any fund beginning with 2xxxx. Fund 10000 may not be used for any research participant compensation.

There are different ways that study related payments & reimbursements can be provided to research study participants. The choice of options available for each applicable study are listed in the Informed Consent Document.

Check Request

  • Approved for payments and reimbursements.
  • A check request may be used if the study provides only 1 payment to study participants.
  • Applicable IRB language must be included in the Informed Consent Document and is available in the IRBNet Library.
  • The Research Subject Check Reimbursement Form and a W-9 must be completed and forwarded to the Payroll Office
  • Please retain copies of all receipts for Mileage, transportation, or other eligible expenses.

| Submit forms to | 

AU Employees - email completed Research Subject Check Reimbursement Form form to: payroll_office@augusta.edu
Non-AU Employees - email completed Research Subject Check Reimbursement Form form to: accountspayable@augusta.edu

| Forms & Documents needed for Check Request Process | 

| Research Subject Check Reimbursement Form | W-9 | IRBNet Library |

Payroll

  • Approved for payments and reimbursements.
  • If an Augusta University employee participates in a research study, their study reimbursement is payable to them via payroll. These payments will be reflected on their W-2 to maintain compliance with IRS regulations. For payments being made via Payroll please complete the Research Subject Check Reimbursement Form.
  • Be sure to retain copies of all receipts for Mileage, transportation, or other eligible non-taxable expenses.

| Submit forms to |

Email completed Research Subject Check Reimbursement Form forms to: payroll_office@augusta.edu

| Forms & Documents needed for Payroll Process | 

| Research Subject Check Reimbursement Form |

ClinCard

  • Approved for payments and reimbursements.
  • The ClinCard (a reloadable debit card) must be used when the study provides multiple payments to participants and if payments received exceed $ 101 or more per participant.
  • A request for setting the study up in ClinCard must be submitted to clincard@augusta.edu by completing the ClinCard Request Form and attaching a copy of the IRB approved Informed Consent Document. *Please note that the AU IRB approved language for the Informed Consent Documents must be used and is found in the IRBNet Library.
  • The study visits and associated payment milestones will be set up in ClinCard by the ClinCard System Administrator.
  • Research participants must be consented prior to receiving a ClinCard or having payments issued. Upon completion of the consenting process, the study participant shall be provided an AU ClinCard and a Research Participant FAQ The participant will be required to complete a ClinCard receipt and W-9 (for payments of $ 401 or more), which will be retained in a secure location by the study site. Visit payments can then be issued to study participants.

** If travel reimbursement is due to the participant, original receipts or appropriate travel documentation must be retained and uploaded into the system by the study site.

| Submit forms to | 

Email completed ClinCard Request forms to: ClinCard@augusta.edu
To ensure PII is protected at all times, W-9’s must be filed away in a secure locked location and available to AU Study Staff only.

| Forms & Documents needed for ClinCard Process | 

| ClinCard Request Form | Research Participant FAQ | ClinCard receipt | W-9 (W-9 is collected only when earning $ 401 or more) |IRBNet Library |

BHN Rewards

  • Approved for payments only.
  • Augusta University subscribes to bhnrewards.com. This system allows gift cards to be sent electronically to study participants via email.
  • The use of BHN is allowed for one-time low value payments totaling $100 or less per study participant for the life of the study.
  • You are required to complete the RESEARCH PAYMENTS - SYSTEM REQUEST form prior to IRB submission and submit to CLINCARD@augusta.edu. This form will be reviewed by Research Administration.
  • After you receive full IRB approval, you will then complete the BHN Rewards – System Setup Request form and submit it to CLINCARD@augusta.edu.
  • In some situations, the electronic gift card may be printed by an AU employee and issued in-person to the study participant. If this method of delivery is used, you are required to complete the following form each time a gift card is printed on behalf of the participant - Rybbon-BHN Rewards Subject Receipt.

| Submit forms to | 

Email all completed forms for the use of BHN to CLINCARD@augusta.edu.

| Forms & Documents needed for BHN Process | 

| Research Payments - System Request Form | BHN Rewards – System Setup Request Form | Rybbon-BHN Rewards Subject Receipt (file in regulatory binder) |

CloudResearch

    • The PI will provide the CFC that is to be used for CloudResearch.
    • PI agrees to manage the CloudResearch portal in compliance with AU’s processes and procedures.

| Submit forms to |

Email your completed Research Payments - System Request Form for the use of CloudResearch to CLINCARD@augusta.edu.

| Forms & Documents needed for CloudResearch Process | 

| Research Payments - System Request Form |

Prolific

  • Approved for payments only.
  • Prolific is an online research platform that empowers great research while also providing recruitment and management of participants for your online research.
  • To request the use of the Prolific system complete the RESEARCH PAYMENTS - SYSTEM REQUEST form and submit to CLINCARD@augusta.edu.
  • Once you receive IRB approval you will generate an invoice in your Prolific account and email it to CLINCARD@augusta.edu so a PO can be created.
  • Getting started is easy with this online Step-by-Step guide.
  • The use of the Prolific platform is approved by Augusta University and subject to the following conditions:
    • The PI will provide the CFC that is to be used for Prolific
    • PI agrees to manage the PROLIFIC portal in compliance with AU’s processes and procedures.

| Submit forms to |

Email completed Research Payments - System Request Form to: CLINCARD@augusta.edu 

Email Prolific Invoice to: CLINCARD@augusta.edu

| Forms & Documents needed for Prolific Process | 

| Research Payments - System Request Form | Prolific Step-by-Step Guide | 

Key Reporting Changes for 2026

Threshold: The aggregate reportable payment threshold is now $ 2,000.

Taxable vs. Non-Taxable

All payments made to individuals for participating in research studies are considered taxable according to the IRS, regardless of the amount. This applies whether a participant earns a small stipend or several thousand dollars across multiple studies.

** The IRS requires that individuals are responsible for reporting all payments to the IRS through their personal yearly tax return. Augusta University is required to issue a Form 1099-MISC to any study participant who receives $ 2,000 or more per calendar year and report this payment to the IRS. Box 3 on Form 1099-MISC is used to report “(a) payment or series of payments to individuals participating in a medical research study or studies.

Compensation = taxable income

Institutions and participants must treat these payments as income for federal tax purposes for any direct payment for time, effort, or participation. Examples of taxable income are:

Gift Cards (IRS treats gift cards as a cash equivalent)
Checks, electronic payments
Per-visit payments
Study Milestones Payments
Debit Cards

Reimbursements = non‑taxable

Payments that cover documented out‑of‑pocket expenses are not considered taxable and do not count toward reporting thresholds. Examples of non-taxable expenses are:

Parking
Meals
Mileage
Gas
Hotel

There are some exclusions to IRS reporting:

If a patient is diagnosed with a ‘RARE DISEASE’ and they are participating in a study providing treatments for this rare disease, they are allowed up to $2,000 per year without having the payment count as income that could jeopardize eligibility for Supplemental Security Income (SSI) and Medicaid.

If the research study participant is in a Rare Disease trial and receives reimbursements (with receipts), or payments to cover expenses incurred by the participant because of their participation in a clinical trial, (most often travel-related), then the payments are not considered taxable income. These payments would not be included in 1099 reporting.

What Personal Identifiable Information (PII) will AU need to collect:

Since Augusta University cannot predict the total amount of compensation that any individual may receive throughout the year (through participation in multiple studies), participants will be required to provide certain Personal Identifiable Information (PII) based on the tiers below.

Tier 1

Low Risk | $0 - $200

What PII is Required

First Name and Last Name (needed in ClinCard)
DOB (needed in ClinCard)
Mailing Address (needed in ClinCard)

First Name and Last Name (needed for BHN)
Email Address (needed for BHN)

Approved Payment Method(s)

ClinCard must be used for payments of $101 or more

BHN Rewards can be used for payments of $100 or less

Tier 2

Moderate Risk | $201 - $400

What PII is Required

First Name and Last Name
Mailing Address
DOB

Approved Payment Method(s)

ClinCard – payments of $201 or more

Tier 3

Higher Risk | $401 and above

What PII is Required

Full Name, Mailing Address, Phone Number, Full SSN, W-9

Approved Payment Method(s)

ClinCard – payments of $401 and above

 

For more information about any of the systems listed above or if your study may qualify for subject compensation, please contact CLINCARD@augusta.edu.

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