Please read the following if you plan to submit an income tax return for the year 2020:
The Internal Revenue Service (IRS) considers payments to research subjects as taxable income. When the total amount paid to you by any single Institution (e.g., University of Pittsburgh) for participating in one or more studies exceeds $600 in a single year (January to December), the Institution is required, by law, to report that information to the IRS. If that information is reported to the IRS, you will receive a 1099 form from Pitt in January of the following year that indicates how much was reported to the IRS. If you receive a reimbursement for certain expenses (like parking), that amount is not taxable.
If you have any questions or concerns, please contact the IRS or your tax preparer.