Check Request (Tax ID Required) for Research Participants

Research participants who will receive $600 or more over the course of a calendar year must complete the supplier registration process.

Payments at or over $600 exceed the IRS threshold and are considered taxable income. IU must have the individual’s tax information on file to report earnings to the IRS. Research participants also receive a 1099-MISC tax form for tax filing purposes.

In BUY.IU, navigate to the Suppliers module, Requests, then Request New Supplier.

A new window opens. Select Check Request (Tax ID Required) from the drop-down menu and enter the research participant's legal name in the Supplier name field.

Click Submit to access the form.

Review the Instructions page and click Next.

Complete the Business Purpose section of the form. Fields marked with a star are required.

First, select Individual Person from the Supplier Type drop-down menu and select the appropriate radio button under the English fluency question.

Enter the supplier’s email address and phone number in the appropriate fields. SDM uses this information to invite the supplier to register and contact them to offer support completing the registration process.

If the participant’s country of residence is outside the United States, select the check box next to “true” under Foreign Supplier.

The Country of Origin field refers to the country where the supplier is taxed. This field must be completed regardless of whether the participant is a US or non-US person.

Scroll down the page to the Company or Individual Addresses section. Fields marked with a star are required.

Select “Fulfillment” from the Address Type drop-down menu. Enter the word “Fulfillment” in the Name field.

Enter the participant’s physical address information in the appropriate fields.

Finally, scroll down to the Payment Address section. Fields marked with a star are required.

Select “Remittance” from the Address Type drop-down menu. Enter the word “Remit” in the Name field.

Enter the address where the participant’s payment should be sent in the appropriate fields. This may be the same as their physical, or fulfillment, address you entered above. It must be entered twice.

The participant can enter direct deposit/ACH or wire transfer information when completing the registration process if they prefer to receive electronic payment.

The Comments field at the bottom of the form allows you to share information with the SDM team. The following are examples of helpful comments for SDM:

• If you will collect a W-8 or W-9 tax form from the research participant.
• Alternate names, including preferred names for transitioning individuals.
• The supplier's title (Doctor, Professor, etc.).

Generally, departments should not collect completed tax forms from research participants or other suppliers. However, if this is part of your established business process you may continue to do so.

Tax forms should be securely faxed to (812) 855-7839. Securely store tax forms in your department until you receive confirmation that the supplier record is approved and ready to use.

Enter any notes for SDM in the Comments field and click Next.

The next page confirms your contact information. Click Next.

Check the box next to the statement of attestation and click Complete Request to submit the form.

The form routes to SDM for review. A Onboarding Consultant will contact the participant and offer to walk them through the registration process over the phone. Alternatively, if a tax form will be faxed by the department, SDM will enter the tax information once it is received.

You will receive an email notification when the supplier is approved and ready to use.