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Are study incentives taxable income?

For U.S. participants, the IRS requires study payments totaling $600 or more to be reported on tax returns.

If you are a U.S. resident and your study payments total $600 or more in a given year, then yes, the IRS requires you to report those earnings on your tax returns. 

If your cumulative annual payments *issued by User Interviews* equals or exceeds $600 across studies, you will be sent a 1099 form by January 31st at the latest. One copy will be sent to participants and another to the IRS. Please note that incentives issued by the researcher are not included in this total.

Once your study payments total $600 or more, you will be prompted to complete a W-9 in Tremendous. You must complete the W-9 before you will be able to redeem any further incentives. Please note that incentive payments are considered income when the reward was issued, not redeemed.

We are using Avalara (formerly Track1099) to securely file 1099s. For more information about Avalara’s security policies, visit their website here

For further information regarding taxes, we recommend speaking with a financial advisor. 

✍️ Note for participants outside the United States: If you’re located outside the United States, or if you redeem incentives in currencies other than USD, we will not send a 1099. Instead, we will request W-8BEN to verify that do not meet the criteria to require 1099 to be filed on your behalf. Please check your local tax rules for more guidance. 

FAQ

Why do I need to complete a W-9?

You received a request to complete a Form W-9 because you were issued $600 or more in gift cards from us in 2025. The Form W-9 provides us with the required fields we need in order to issue a Form 1099 on your behalf. By law we are required to file a Form 1099 with the IRS for the payments we issued to you. Please complete the mandatory Form W-9 ASAP. Failure to provide a Form W-9 if you’ve reached the $600 tax threshold will result in your account being blocked from future studies.


I’m being asked to complete a W-9 but I’m not a non-US person. Shouldn’t I submit a W-8BEN instead?

We will send a request for a Form W8-BEN to all participants who are located outside of the US to the email on file. The request will come from Avalara (formerly Track1099). This form will provide us with all of the information needed to confirm that a US Form 1099 filing is not required with IRS.

When will I receive my 1099 form?

A: All 1099 forms for a given calendar year will be processed no later than January 31st.

How will my 1099 be delivered to me?

Your 1099 form will be delivered via the delivery preference you selected. If you consented to e-delivery, your form will be emailed to you from Avalara (formerly Track1099). If you declined e-delivery, your form will sent via postal mail to the address provided on your W-9 form.

Are my rewards counted as taxable income when I redeem them?

No, rewards are counted as taxable income when User Interviews issues the reward, regardless of the redemption date.

Still have questions? 

Please email accounting@userinterviews.com for more information. 

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