Effective January 1, 2026, the U.S. IRS reporting threshold for research participant compensation has increased from $600 to $2,000 per calendar year. While the institutional reporting threshold to the IRS has increased, the fact that research participant compensation is taxable income remains unchanged. Reimbursement for documented participant expenses related to participation is not taxable.
Guidance and Resources
The following documents are now available to assist research teams and participants in understanding these updates: