Participant Support Costs

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 Science, Technology, Engineering and Mathematics (STEM) activities, bring together experts, students and faculty, and promote participation in workshops, conferences, meetings, training, symposia, etc.

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

Internal Revenue Service (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 & 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

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 System 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.