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1099 Reporting for Payments to Clinical Trial Participants
February 26, 2026
Q. We are making payments to individuals that are participating in clinical trials. Would this be reportable as 1099 NEC, 1099 MISC Med Service or 1099 Misc Other?
A.
(Answered by IOFM’s third-party tax expert)
The IRS instructions for Form 1099-MISC say to report the following type of transaction in box 3 (other income): "A payment or series of payments made to individuals for participating in a medical research study or studies." Form 1099-NEC would only apply if the person were performing…
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