Subject Participant Payments
All Subject participant payments are subject to 30% withholding for international persons. Tax treaty exemptions do not apply to Subject Participant payments.
International persons receiving these payments must create a GLACIER record or update their GLACIER record by adding Other relationship and Prize/Award/Other income type if this is not currently added to their record. In both cases, you must provide your signed Glacier record documents. Persons with new records must also provide copies of their immigration documents listed on their Glacier Tax Summary. The International Tax office recognizes that many participants in clinical trials or research studies will receive payments for $30.00 or less. Under IRS regulations, no matter how small the payment, if the payment is subject to taxation, Vanderbilt is required to withhold taxes. Visit De Minimis Fringe Benefits for more information.
A separate discussion on payments to Human Subject Participant in clinical trials or research studies can be found by clicking here.
Note : Non-Vanderbilt sponsored persons in J-1/J-2 and H-1B status are not permitted to receive compensation for services from any party except their sponsor. The only exceptions are if Non-Vanderbilt sponsored J visa holders provide written permission to receive this payment from their sponsor to the International Tax office. Under no circumstance will non-Vanderbilt H-1B visa holders be allowed to receive payments outside of their sponsor.
The department needs only to write "GROSS UP" in a prominent place on the check request form.