Clinical trial and focus group pay
Taxable
Is Clinical trial payments Taxable?
Short answer: Yes: payments for clinical trials, focus groups, and paid surveys are taxable other income.
Taxable income that isn't wages goes on Schedule 1 (or Schedule C if it's a business); keep records even if you don't get a 1099.
Records to keep: Keep receipts, statements (1098, 1098-T, 1099, W-2G), and a note of what each cost was for. Compare itemizing to the 2026 standard deduction before you claim.
Clinical trial and focus group pay
Taxable
Individuals / Personal Taxes
Yes: payments for clinical trials, focus groups, and paid surveys are taxable other income.
Business justification
Yes: payments for clinical trials, focus groups, and paid surveys are taxable other income. Taxable income that isn't wages goes on Schedule 1 (or Schedule C if it's a business); keep records even if you don't get a 1099.
Category
- Personal Tax Deductions