Attention Investigators Conducting Human Subjects Research:
As of January 1, 2026, the Internal Revenue Service 1099 Reporting Threshold has Increased from $600 to $2,000. As a result, Investigators who compensate research participants may be required to take action to update documents and/or notify participants. Please review the information and guidance carefully to determine next steps.
Guidance can be found on the HSPP website under Sample Documents and Guidelines. Look for:
Contact the IRB office with any questions at irb@uchc.edu.
For more information, contact: IRB at irb@uchc.edu