The guidelines for paying human research subjects are provided by the Controller's Office, not the IRB. We have added some clarifications on our Resources page to get you started. The net is, if you want to AVOID collecting a W-9 or a Substitute W-9, then pay less than $100 and pay in cash or gift card. Requesting payment via check will require a W-9. Requesting payment to employee or student direct deposit will also require a W-9.Links to forms and other information can be found on the Controller's Office site which we've provided in our update.
