Participant Support Costs

For payments to participants who are University of Illinois System students refer to instructions on the Payments to Students webpage.

 

The National Science Foundation (NSF), the U.S. Department of Energy, the U.S. Department of Education, other federal agencies, and non-governmental organizations provide funding to support participation in Outreach programs in underserved areas and populations, promote STEM activities, bring together experts, students and faculty, and promote participation in workshops, conferences, meetings, training, symposia, etc.

Multiple University of Illinois System departments receive funding from these agencies and organizations. When departments pay participants in these supported activities, the payments are designated Participant Support Costs.

IRS Reporting

Payments designated as Participant Support Costs are reported to the IRS and the recipient on Form 1099-MISC, Miscellaneous Income, by University Payables (UPAY), or on Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding by University Payroll and Benefits (UPB). A Social Security Number (SSN) is required for IRS Form 1099-MISC reporting. Therefore, payment of Participant Support Costs will be suspended if no valid SSN record exists in Banner.

How to Process

U.S. Citizens, Permanent Residents, and Resident Aliens for tax purposes (Resident Aliens):

Participation Support Costs must be processed via Chrome River using the Participant Cost account code and comprehensive description with supporting documentation. When paying participant travel, use Participant Cost Other account code or non-employee travel, as directed by the grant. When paying participants who are not University of Illinois employees or students, a permanent vendor setup is required before payment can be issued. See Vendor Setup and Update.

Nonresident Aliens – Please refer to Foreign National Payments Resource Page for processing information, job aids and training materials.

Last Updated: June 4, 2019