Purchasing
Supplies
If you need to order supplies, please create an "AP (Purchasing)" Jira request. Please provide link(s) for purchase, supervisor approval (email attachment), funding source (provided by supervisor), and business justification. Please contact Shelly Wolf for assistance.
Human Subjects Participation Guidelines
This document defines the requirements for paying human subject participants and outlines the tax reporting implications related to the payment of human subjects at Vanderbilt University. Individuals conducting Vanderbilt research studies that compensate human subjects must collect and document all personal information as necessary to support IRS tax-reporting regulations. This policy applies to all payment forms issued as compensation to a participant.
U.S. Citizen/Permanent Human Subject Participants: Payment options for amounts less than $300 include cash advances, pre-paid debit cards, gift cards, prepaid survey systems, or in-kind items. These payments do not require a Social Security Number or W-9 Request for Taxpayer Identification and Certification. Payments equal to or greater than $300 require payment through the Non-PO payment process in Oracle, creating an electronic funds transfer or a check if all electronic options are exhausted. These payments require a W-9 Request for Taxpayer Identification and Certification.
Payments to a Foreign National: Payments to a Foreign National require payment through the Non-PO payment process in Oracle, creating an electronic funds transfer or a check if all electronic options are exhausted. These payments require reporting to be in accordance with U. S. taxation laws, and the IRS Form W-8BEN (Certificate of Foreign Status of Beneficial Owner for United States Withholding) must be attached to the supplier request in Oracle.
Tax Information: Vanderbilt University issues U.S. Citizens/Permanent Residents IRS Form 1099-MISC for taxable payments totaling $600 or more in a calendar year.
Reimbursement Policy: Payments to human subject participants made by an individual using personal out-of-pocket funds will not be reimbursed.
VU ISIS Point of Contact:
Shelly Wolf, Senior Administrative Coordinator
1025 16th Ave S, Ste 102D
(615) 343-6308
shelly.wolf@vanderbilt.edu
Additional Policies:
[1] Vanderbilt University Human Subject Participation Payment Policy
[2] Vanderbilt University Human Subject Participation Payment Procedures