Yes, since you have a business, you must include the payments you send to the doctor on an official reporting form. Please see this LINK for more information.
Form 1099-MISC
According to the IRS, beginning with tax year 2020, you should file Form 1099-MISC for each person to whom you have paid the following in the course of your business during the year:
- At least $10 in royalties or broker payments in lieu of dividends or tax-exempt interest.
- At least $600 in the following:
- Rents.
- Prizes and awards.
- Other income payments.
- Generally, cash from a notional principal contract to an individual, a partnership or an estate.
- Any fishing boat proceeds.
- Medical and health care payments.
- Crop insurance proceeds.
- Payments to an attorney.
- Section 409A deferrals.
- Nonqualified deferred compensation.
