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What is included in “medical and healthcare payments” to be reported in Box 6 of Form 1099-MISC?

Medical and health care payments include payments of $600 or more to each physician or other supplier or provider of medical or health care services.   Payments to persons providing health care services often include charges for injections, drugs, dentures, and similar items.  However, you are not required to report payments to pharmacies for prescription drugs.  Also, payments for insurance premiums is not included as a premium is not considered a “service.”  You are paying for insurance that may or may not be used.    However, if you are a medical and health care insurance company, payments made under health, accident, and sickness insurance programs are reportable.  If payment is made to a corporation, list the corporation as the recipient rather than the individual providing the services.

The exemption from issuing Form 1099-MISC to a corporation does not apply to payments for medical or healthcare services provided by corporations, including professional corporations.  If payment is made to a corporation, list the corporation as the recipient rather than the individual providing the services.  However, you are not required to report payments made to a tax-exempt hospital or extended care facility or to a hospital or extended care facility owned and operated by the United States (or its possessions), a state, the District of Columbia, or any of their political subdivisions, agencies or instrumentalities.