When is it justifiable to provide compensation if the tax information ( name, address, Social Security number of recipient) cannot be collected?

Answer:  There is no black and white answer to this question.  The answer is based on the specifics of the study, however, some possible justifications may include:

  • Subjects will be compensated $50 or less per year for this protocol and subjects may hesitate to enroll in the study if it requires they share their Social Security number for such a small amount of money.
  • Study involves a survey of subjects as they leave the local grocery store.  The study would not be able to be performed if tax information is needed as subjects would not be willing to give their social security number to a total stranger.
  • Study involves a highly sensitive issue such as spousal abuse, where any connection between the subject and the payment may put them in additional harm.