Medical Payments

[kpangelinan]

Are medical payments on a 1099 Misc (Box 6) taxable and if so, how are they reported on the 1040?

[Jiggers]

Who received the payments?

Are medical payments on a 1099 Misc (Box 6) taxable and if so, how are they reported on the 1040?

A doctor, dentist, or other medical professional?

[kpangelinan]

Not a medical professional.

It wasn't a medical professional. Thanks,

[David1980]

Generally as SE income on Schedule C.

From 1099-MISC instructions from recipients:

"Box 6. For individuals, report on Schedule C or C-EZ (Form 1040)."

[S T]

IRS Instructions

Box 6. Medical and Health Care Payments
Enter payments of $600 or more made in the course of your trade or business to each physician or other supplier or provider of medical or health care services. Include payments made by medical and health care insurers under health, accident, and sickness insurance programs. If payment is made to a corporation, list the corporation as the recipient rather than the individual providing the services. Payments to persons providing health care services often include charges for injections, drugs, dentures, and similar items. In these cases the entire payment is subject to information reporting. You are not required to report payments to pharmacies for prescription drugs.

The exemption from issuing Form 1099-MISC to a corporation does not apply to payments for medical or health care services provided by corporations, including professional corporations. 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.

From 1099 misc instructions

Box 6. For individuals, report on Schedule C or C-EZ (Form 1040).

I am sort of at a loss on this one, maybe if we knew what business your taxpayer was in and what services t/p offered it would shed more light and who did the taxpayer receive a 1099 Misc box 6 income from.

However, based on what I found and what was previously posted appears to be Schedule C subject to SE.

Sandy

[Jiggers]

Purpose of payment?

It wasn't a medical professional. Thanks,

Why was the payment received?

In the course of his trade or business?

Or to reimburse him for personal medical expenses that he paid out of his pocket?

You need to give us more information.