New IRS Reporting Change
Feb 6, 2026
On January 1, 2026, the IRS reporting threshold for paying people to participate in research (e.g., stipends) increased from $600 to $2,000 per calendar year. This means IRS Form 1099s will be issued for research participants who are paid $2000 or more in 2026. The reporting threshold will be adjusted for inflation annually. Review the new guidance for more information.