If the dollar amount to be paid to participants who are U.S. residents will exceed the UW’s required threshold for collecting personal information for tax purposes, participants should be told (through the consent form or through other means) that they will be required to provide their social security number or individual taxpayer identification number. This information must be collected when any amount of compensation is made to individuals known to have non-resident alien status. See HRP-316 – WORKSHEET – Payments for suggested language to use and for definitions.