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Deductions & credits
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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‎February 20, 2025
12:27 PM