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Get your taxes done using TurboTax
How you report the box 6 payment on your tax return depends on your particular facts and circumstances. For example, if the payment was solely a refund of premiums paid (as opposed to a mix of premium refund and insurance reimbursements) and is used to reduce the amount you report for deductible insurance premiums (if any), it may not require separate entry in TurboTax.
If the box 6 amount is for insurance reimbursements, these reimbursements would be reported as income.
As background, box 6 of Form 1099-MISC is typically used by institutions to report payments to medical facilities. This will include payments made by medical and health care insurers under health, accident, and sickness insurance programs. 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.
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