1099-MISC Medical and Health Care Payments

We support Form 1099-MISC Box 6: Medical and health care payments. This guide covers tax year 2026, with forms filed in 2027. For other supported MISC boxes, contact your account manager.

Which payments belong in Box 6?

Box 6 generally reports business payments of $2,000 or more to a physician or other medical or healthcare provider during 2026. It can include insurer payments for healthcare services.

The usual corporate-recipient exemption does not apply to these payments. If you pay a professional corporation for healthcare services, report the corporation as the recipient rather than the individual clinician.

Relevant exceptions include payments to qualifying tax-exempt or government-owned and operated hospitals and extended care facilities, and payments to pharmacies for prescription drugs. When medical services include related supplies, such as injections or drugs, the service payment is generally reported in full. Review the IRS Box 6 instructions for the rules and exceptions.

This isn't tax advice. Consult a qualified tax professional to confirm the form, recipient and reportable amount.

Set up MISC filing

Each Wingspan payer user can file one form type per tax year. NEC and MISC cannot coexist under the same user. Use separate payer users if you need both, and confirm each user's payer information and payment records before generating forms.

1. Open Filing settings and choose 1099-MISC, then Box 6.
2. Confirm that the payments belong in Box 6. A corporate classification alone does not exclude a healthcare recipient.
3. Review W-9 information and your existing calculation settings. Import any missing off-platform payments for that user and tax year.
4. Generate forms starting Monday, January 4, 2027. Review each amount and resolve forms marked Action required.
5. Submit and deliver using the shared filing workflow. The final Wingspan submission cutoff is January 25, 2027. See the season checklist for separate IRS deadlines.

For example, a healthcare payer with an incorporated clinical practice as a recipient should review that practice's reportable healthcare payments for Box 6 eligibility. An ordinary consulting payment does not become a healthcare payment because the payer works in healthcare.

Other MISC payments and service limits

We also support MISC boxes for rents, royalties, prizes or other income, and gross proceeds paid to attorneys. Contact your account manager to arrange these filings.

The existing state-filing and withholding limits also apply to MISC Box 6. State rules may differ from the federal threshold; the historical NEC state table does not establish MISC requirements.

Use the shared correction process for accepted MISC forms. A correction cannot change a form from NEC to MISC or from MISC to NEC.