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 affiliated with Vanderbilt will be required to complete a tax record in Sprintax Calculus and provide the International Tax Office their signed tax documents.  Non-affiliated participants will be paid via Candex. 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.

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.