Johns Hopkins University (JHU) is required to issue an IRS Form 1099-MISC to research participants who receive more than $600 annually for participation in research studies at JHU. JHU is required to obtain the Social Security Number (SSN) for each research participant to track amounts paid to the participant and determine whether a Form 1099-MISC is required.
There is one exception to this policy, which is limited to studies that have obtained a Verification of Confidential Nature Form (VCN). The VCN is limited to studies of a confidential nature, those which are potentially styigmatizing or involving illicit or illegal behavior, as the IRS does not require JHU to report payments for participation on these studies. If the study is not of a confidential nature, a VCN is not allowed.
The VCN form is available on the JHU Shared Services website at the following link: http://ssc.jhmi.edu/accountspayable/DataFiles/vcn.pdf . An investigator requesting a VCN should complete the form and include it in the eIRB2 application (either a new application or as a change in research) at Section 19, Q. 1.