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February 20, 2025
Question

1099 for CRNA

  • February 20, 2025
  • 1 reply
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My business has CRNA subcontractors - are they to be issued a 1099 MISC with the amount in box 6 since they are providing medical or health care services?  

    1 reply

    February 20, 2025

    Are they providing services to your employees, or is your business a health care related business and they are helping you to deliver this services?

     

    If the latter, then I would think that you would issue them a 1099-NEC, because they are "in the business" of providing certain services, and they need to be able to declare income, expenses, and calculate self-employment taxes.

     

    Box 6 is for amounts you, the employer, spend on your employees in regards to health care (like paying for an HRA).

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    rcuddyAuthor
    February 20, 2025

    The CRNA are subcontractors.  The business provides anesthesia services.  From what I have researched - Box 6 applies to medical and healthcare payments that you paid to doctors, nurses or other healthcare professionals as  part of your business.

    February 20, 2025

    It says on the instructions to Form 1099-Misc, report in box 6 payments to "other supplier or provider of medical or health care services." Anesthesia services would seem to apply here, so it would be appropriate to use the Form 1099-Misc.

     

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