IRB Updates

Participant Compensation Disclosure Update (Effective for 2026 Payments)

Teachers College (TC) is updating IRB consent templates and guidance for studies that provide participant compensation.

What’s changing

For payments made in calendar year 2026, TC’s consent language will reflect the new IRS federal information-reporting threshold of $2,000 per participant per calendar year, based on a participant’s total payments from TC across the year (including payments across multiple TC studies). 

What researchers need to do

If your study offers compensation, your consent materials must include TC’s tax reporting disclosure language, including that:

• Compensation may be taxable.
• TC may need identifying information to issue payment and complete any required tax reporting; and
• Participants may be able to decline payment (if the study permits) if they do not want to provide the information required to issue payment and/or complete required tax reporting.

Where this is reflected

• The TC IRB consent template compensation language has been updated. Please refer to the  Informed Consent Template_2026_TC IRB, also found in Mentor IRB, and under 'Documentation'.

IRB scope vs operational processes

The TC IRB reviews compensation plans for ethical appropriateness and potential undue influence. The IRB does not administer participant payments, approve departmental expenditures, or perform tax reporting.

Researchers must coordinate with their department's administrative office to confirm the payment process and any required steps for collecting payment and tax information before enrolling participants.

Questions about payment processing should be directed to your department's administrative office. Questions about the IRB template language can be directed to the TC IRB.