topic 1099 for CRNA in Deductions & credits

1099 for CRNA

rcuddy — Thu, 20 Feb 2025 20:13:24 GMT

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?

Re: 1099 for CRNA

BillM223 — Thu, 20 Feb 2025 20:27:06 GMT

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).

Re: 1099 for CRNA

rcuddy — Thu, 20 Feb 2025 20:31:56 GMT

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.

Re: 1099 for CRNA

ThomasM125 — Thu, 20 Feb 2025 20:43:42 GMT

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.