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Medical & health care payments: 1099-MISC box 6

Payments to doctors, clinics and other providers are one of the few cases where corporations still get a 1099. Pick your situation to see what to report.

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Short answer

Payments made in the course of a business to doctors, clinics and other providers of medical or health care services go on Form 1099-MISC, box 6, once a provider's total reaches $2,000 for 2026 ($600 in 2025), even when the provider is a corporation or professional corporation; list the corporation as the recipient. Charges for drugs or injections billed by the provider are included. Payments to pharmacies for prescription drugs, to tax-exempt or government hospitals and extended care facilities, and under an FSA or HRA aren't reported.

  • Insurers report payments to providers in box 6 too
  • Employees who are doctors or nurses get a W-2
  • Personal medical bills aren't reported
  • Recipient copies due January 31; IRS copy March 31 if e-filed

Last reviewed against Box 6 of the IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026).

Which describes the payment?

The rules, case by case

Our business paid a doctor, clinic or other provider for a service (pre-employment physicals, drug testing, on-site care)

1099-MISC, box 6

  1. Report the total paid to each provider in box 6 once it reaches the threshold: $600 for payments made in 2025, $2,000 for payments made in 2026 and later.
  2. Report it even if the provider is a corporation, including a professional corporation (PC). The usual corporate exemption doesn't apply to medical and health care services.
  3. Name the corporation or practice that was paid as the recipient, not the individual doctor who saw the patient.

Collect a W-9 from every practice you pay. Many medical practices are incorporated, so you'll need their EIN even though they're a corporation.

On IRS.gov: Form 1099-MISC, Form W-9

We're an insurer or a self-insured health plan paying providers

1099-MISC, box 6

  1. Medical and health care insurers report payments made to providers under health, accident and sickness insurance programs.
  2. Report each provider's yearly total in box 6 once it reaches the threshold, corporations included.

On IRS.gov: Form 1099-MISC

We paid a tax-exempt or government hospital or extended care facility

No 1099

  1. Payments to tax-exempt hospitals and extended care facilities, and to hospitals and facilities owned by a government, aren't reported.

On IRS.gov: Instructions for Forms 1099-MISC and 1099-NEC

I paid my own medical bills

No 1099

  1. 1099 reporting applies to payments made in the course of a trade or business. Personal medical bills aren't reported.

We paid an employee who is a nurse, doctor or therapist

W-2

  1. Wages to your own employees go on Form W-2, not a 1099, whatever their profession.

On IRS.gov: Form W-2

Why medical payments are different

Most payments to corporations are exempt from 1099 reporting. The IRS makes two big exceptions, medical and health care services and attorneys (see our attorney guide), because large amounts flow to incorporated professional practices. So when you pay a provider, collect a W-9 whatever its structure, and check the TIN before you file (TIN checker).

For everything else you pay during the year, Do I need to file a 1099? walks through the general rules.

Payments made under a flexible spending arrangement (FSA) or a health reimbursement arrangement (HRA) that's treated as employer-provided coverage are generally exempt from this reporting.

Related tools

Sources

Questions

Medical payment questions

Do medical corporations get 1099s?

Yes. Payments for medical and health care services are reportable on Form 1099-MISC, box 6, even when the provider is a corporation or professional corporation. That's an exception to the usual rule that payments to corporations aren't reported.

What is the threshold for 1099-MISC box 6?

$600 for payments made before 2026, and $2,000 for payments made in 2026 and later. The IRS says it may be adjusted for inflation starting in 2027.

Is a payment to a pharmacy reported?

Not for prescription drugs. The IRS instructions say payments to pharmacies for prescription drugs don't need to be reported.

Who is the recipient if a doctor works for a practice?

The entity you paid. If your payment went to a corporation or practice, list it as the recipient, not the individual doctor.

When is the 1099-MISC due?

Recipient copies are due January 31 (February 15 if you report in box 8 or 10). The IRS copy is due February 28 on paper or March 31 if you e-file.

Is anything I select here sent to EFileForMe?

No. The picker runs in your browser and nothing is sent or saved.

File box 6 payments with the rest of your 1099s

Import providers from a spreadsheet, check TINs with the IRS, and e-file all your 1099-MISCs and 1099-NECs together.

About 1099-MISC filing Create free account

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