[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303442-105":53,"doc-detail-303442-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","tax-certification-for-research-subject-participants-form","Tax Certification for Research Subject Participants - Form","","This document serves as a formal tax certification form for individuals participating in research studies at George Mason University. It outlines the specific threshold requirements for collecting tax information from research participants, differentiating between U.S. tax residents receiving $600 or more annually and non-U.S. tax residents receiving $50 or more. The form collects essential personal identification details including full name, Tax Payer Identification Number (SSN/ITIN), and address. Additionally, participants are required to declare their tax residency status and provide a formal signature under penalty of perjury. This process ensures institutional compliance with Internal Revenue Service (IRS) reporting regulations regarding compensation, specifically for 1099-MISC or 1042-S tax documentation. It is designed for use by Principal Investigators, custodians, or departmental administrators to manage participant payments accurately and legally.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/tax-certification-for-research-subject-participants-form/303442/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/tax-certification-for-research-subject-participants-form/303442.png","ImageObject",442,249,{"name":88,"@type":89},"Adam","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Who must provide tax documentation as a research subject participant?","Question",{"text":108,"@type":109},"U.S. tax residents paid $600 or more in a calendar year and non-U.S. tax residents paid $50 or more in a calendar year must provide tax documentation.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Which tax forms are used to report research compensation?",{"text":113,"@type":109},"Research compensation is reported to the IRS on either the 1099-MISC or 1042-S tax form, as required by federal law.",{"name":115,"@type":106,"acceptedAnswer":116},"What information is a research participant required to submit on this form?",{"text":117,"@type":109},"The participant must provide their full name, Tax Payer Identification Number (SSN/ITIN), address, and a declaration of their tax residency status along with a signature.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303442,1790475731,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":9,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":4},1374404737137,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","Tax documentation must be collected and retained by the PI/Custodian or department when a research subject participant is a:  \n􀁸 U.S. tax resident and will be paid $600 or more in any one calendar year.  \n􀁸 Non-U.S. tax resident and will be paid $50 or more in any one calendar year.  \nNOTE: If required by the federal law, the compensation for research subject participation will be reported to the Internal Revenue Service on either 1099-MISC or 1042-S tax form.  \nThe research subject must complete the following information.  \nLast Name First Name Middle Name  \nTax Payer Identification Number, if any (SSN/ITIN)   Address   City   State  Zip Code   Please identify your tax status below  \nU.S. Citizen/Lawful Permanent Resident/Resident Alien  \nNon-Resident Alien  \nUnder penalties of perjury, I declare that I have examined the information on this form and to the best of my knowledge and believe it is true, correct and complete.  \nResearch Subject Signature Date","cbCaifTCHqFKHLDs","https://ap.wps.com/l/cbCaifTCHqFKHLDs","pdf",534704,"English","# Tax Documentation Requirements\n## Participant Information and Certification","[{\"question\":\"Who must provide tax documentation as a research subject participant?\",\"answer\":\"U.S. tax residents paid $600 or more in a calendar year and non-U.S. tax residents paid $50 or more in a calendar year must provide tax documentation.\"},{\"question\":\"Which tax forms are used to report research compensation?\",\"answer\":\"Research compensation is reported to the IRS on either the 1099-MISC or 1042-S tax form, as required by federal law.\"},{\"question\":\"What information is a research participant required to submit on this form?\",\"answer\":\"The participant must provide their full name, Tax Payer Identification Number (SSN/ITIN), address, and a declaration of their tax residency status along with a signature.\"}]","Tax Certification for Research Subject Participants - Form | PDF",1789803556]