Box 6 of the 1099-MISC - Enter payments of $600 or more made in the course of your trade or business to each physician or other supplier or provider of medical or health care services. Include payments made by medical and health care insurers under health, accident, and sickness insurance programs. So yes, it is for payments for medical services. Contact the issuer and get a corrected form if this was for a plan you paid for with post-tax money.
Temporary disability, such as an injury, serious medical condition, or even pregnancy, can be covered by short-term disability payments obtained through private insurers, and they may be part of an employer's compensation to employees. Whether the payments are taxable depends on how and when they are paid.
As a basic starting point, all income you receive is taxable unless it is expressly exempted. Such exemptions include worker’s compensation payments and certain compensatory damages awarded through litigation. However, short-term disability payments received under an insurance policy are not exempt, though you may not be liable for additional taxes on such payments if you have already borne the cost of taxation through the structure of the plan.
If you and your employer share the cost of a disability plan, you are only liable for taxes on the amount received due to payments made by your employer. So, if you pay the entire cost of a sickness or injury plan with after-tax money, you do not need to report any payments you receive under the plan as income.
If your employer pays half the cost of premiums and does not deduct these payments from your pay, then you most likely must report half the payments received as income. Reimbursement of medical costs you’ve paid for after the plan was established are generally not taxable, but may reduce the amount of any medical costs deduction.
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