Pay Participant Support

Participant Support are costs for items such as stipends, per diem, travel costs (Fly America Act applies), and/or fees paid to or on behalf of participants or trainees in connection with meetings, conferences, symposia, or training projects. These costs must be requested in the proposal and approved in the sponsored award budget.

Funds provided for participant support may not be used by grantees for other categories of expense without the specific prior written approval of the sponsoring agency.

Detailed information is available on the Participant Support Guide. Please contact the Office of Sponsored Programs for additional assistance.

Who is a Participant?

A participant is a non-Mason employee who is a recipient of a service or training session associated with a workshop, conference, seminar, symposium or other information sharing activity funded by a sponsored award. Graduate assistants receive a W-2 from the university and therefore are treated as Mason employees under this definition.

Participants do not perform work or services for the project or program other than for their own benefit. These participants are not required to deliver anything or provide any service to the university in return for these support costs.

A participant support allowance payment is provided to help defray personal expenses such as meals, incidentals and minimal transportation costs incurred by a participant. Payments issued from this form will be subject to tax reporting. The Travel Reimbursement process should be used for significant travel costs.

Payments to US Citizens/Permanent Residents

Participant support allowance payments are processed in Accounts Payable with the Request for Participant Support Allowance Payment. An eVA order is not required. Only a fund number (not an organization number) may be charged.

Required Process:
  1. Complete the following documentations:
  2. Send original documents to Accounts Payable, MS 3C1, and retain a copy.

Note:

Participant support allowance payments to individuals who are U.S. Citizens or Permanent Residents must be reported to the Internal Revenue Service on IRS Form 1099MISC if total payments during the calendar year equal or exceed $600.

Payments to a Non-immigrant VISA Holder

Payments to a Non-immigrant VISA Holder for Participant Activities Conducted in the U.S.

  1. Complete the following documentations:
  2. Send original documents to International Tax, MS 4B2, and retain a copy.

Payments to Non-U.S. Citizen OR Non-immigrant VISA Holder for Participant Activities Conducted Outside the U.S.

  1. Complete the following documentations:
  2. Send original documents to International Tax, MS 4B2, and retain a copy.

Note:
Generally, nonimmigrant visa holders will receive an IRS form 1042S and a thirty percent (30%) tax may be withheld from all payments unless the individual is eligible to claim a tax treaty exemption.

For Questions: