Taxpayer received a 1099 MISC from his pension plan with block 6 Medical and Health care payments completed for $600. How is this reported? Instructions stated on Sch C, but he is not a business. This is reimbursement for his Medicare Part A&B.
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Your whole fact pattern doesn't make sense.
Can you provide more specific information?Uncle Sam, CPA, EA. ARA, NTPI Fellow -
I think the preparer of the 1099-MISC is making a mistake. I have had a client who is a physical therapist, and they sub-contract to other providers. They receive 1099-MISC with Box 6. (It should probably be moved to Form 1099-NEC). This is correct, because they are being paid for providing medical and health care. I think it is one of the exceptions where even a corporation must be issued a 1099-MISC, but too lazy to look it up now.
In the case of the OP, I would expect to see (and have seen) a 1099-MISC Box 3 Other Income reporting. The recipient is not being paid for providing heath care services, in contrast to my physical therapist example. They are being paid compensation as a retiree. It's possible the employer should actually be issuing a W-2 of some kind just for the medical reimbursements.
Is this person still employed? You state "pension plan", so I assume not.
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