Paid research studies and taxes in the US: 1099 forms, what to report and how to keep records

The short answer

Research rewards are payments for your time and opinions, and the IRS’s rule for side income is simple: report it. Its gig economy guidance says you must report income even if it is from part-time or side work, even if it is not reported on a Form 1099-K, 1099-MISC, 1099-NEC or W-2, and even if it is paid in cash, property, goods or virtual currency.

Gift cards are a common way platforms pay. They are still a form of payment, so keep a record of them like any other reward.

When you get a 1099 in 2026

Whether a payer sends you a form depends on thresholds, and they changed recently. Under the law known as the One Big Beautiful Bill, the minimum threshold for reporting certain payments rose to $2,000 for tax years beginning after 2025, and may be adjusted for inflation from 2027. Form 1099-K follows separate rules that depend on the type of payment processor.

No form does not mean no tax

If a single payer pays you less than $2,000 in a year, you may never receive a 1099 from it. The IRS is clear that this does not change anything: whether or not you receive a form, you must still report the income on your tax return.

That is why your own records matter more than the platforms’ forms.

What the platforms themselves say

Research platforms treat you as an independent participant, not an employee, and leave taxes to you.

• Prolific says participants are independent contractors, that rewards may be income on which they owe personal tax, and that you can download your full submission history from the Submissions page
• Askable lets you export all income for a calendar year from Profile → Settings → Taxes, and says it does not give tax advice
• UserTesting says it does not withhold any taxes from payments and that contributors are responsible for their own tax liabilities

Other income or self-employment income

How research rewards are classified can depend on your situation. Some payments are reported as other income, while regular work you do as a business can count as self-employment income, which has its own tax. The IRS explains self-employment tax separately and describes when estimated tax payments during the year are needed.

If research is a steady side business for you, or you earn a noticeable amount, it is worth checking your case with a tax professional rather than guessing.

How to keep records across platforms

A simple spreadsheet is enough, and it takes a minute per study. Keep it from the first reward.

• date of the session and date the money arrived
• platform and study name or number
• amount before and after any platform fee, for example Respondent’s 5%
• how you were paid: PayPal, gift card through Tremendous, bank transfer
• once a year, download the earnings exports some platforms offer, such as Prolific’s submission history or Askable’s yearly export

A worked example

This is an illustration, not advice. Say that in 2026 you completed eight remote interviews at the median reward in our catalog, $90, and twelve short tasks at $30. That is $720 plus $360, or $1,080 before fees. No single platform crossed $2,000, so you may receive no 1099 at all, but the $1,080 is still income to report.

What this guide does not cover

State income tax rules differ, and some states have their own filing thresholds. People who are not US residents, or who live abroad, face different rules again. For any of these, or if you are unsure how the rules apply to you, ask a tax professional.

Self-employment tax basics

If your research income counts as self-employment income, a separate tax applies on top of income tax. The IRS sets the self-employment tax rate at 15.3%: 12.4% for Social Security and 2.9% for Medicare. You must file Schedule SE with Form 1040 if your net earnings from self-employment were $400 or more.

Whether your rewards are self-employment income or other income depends on your situation, for example how regularly you do it and whether you run it like a business. This is exactly the question to put to a tax professional.

Estimated tax during the year

Research platforms may not withhold tax from your rewards; UserTesting, for example, says it withholds none. In that case the tax is due when you file unless you pay during the year. The IRS says individuals generally have to make estimated tax payments if they expect to owe tax of $1,000 or more when their return is filed, and it uses Form 1040-ES to work them out. For many people who earn a few hundred dollars from studies this will not apply, but it can if research becomes a larger side income.

How different payments are treated

Platforms pay in different ways, but the reporting rule does not change with the method.

A simple yearly routine

Taxes on research income are rarely complicated if you keep up as you go.

• during the year: add each reward to your sheet on the day it arrives
• at the end of the year: download yearly exports from platforms that offer them and compare with your sheet
• early in the new year: check your email for any 1099 forms, remembering that you may not receive one
• when filing: include the income from your records, not just from forms, and ask a professional if research is a significant share of your income

Common mistakes to avoid

Most tax trouble with side income comes from a few simple slips.

• assuming that no 1099 means no income to report
• forgetting gift cards, because they never touched your bank account
• recording the reward before the fee instead of what actually arrived, or the other way round, without noting which
• losing track of payouts spread across several platforms and payment methods
• waiting until filing season to rebuild a year of rewards from memory