Human Subjects Participation Form

Purpose 
This form is to be signed by both Project Director and the Subject who participates in a research program. Once completed it is attached to a RF purchase requisition and sent to the Office of Grants Management for payment approval. Background: Federal and state regulations require that all sponsored program activities that involve human subjects be reviewed and approved by an Institutional Review Board (IRB). When payments to subjects are involved, the IRB is responsible for determining the appropriateness and timing of payments consistent with protection of subject confidentially. Payments to human subjects are considered nonemployee compensation and, as such, are subject to Internal Revenue Service (IRS) requirements for miscellaneous income reporting (1099 reporting).
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