How to report misc 1099 forms in my name but for payments to my employer?

[unclethurman]

I'm an optometrist and I received several 1099 forms from insurance companies that the business where I'm employed has billed for. However, all of the money reported on the 1099 forms went to my employer, not me.  I am a salaried employee and do not receive any of these payments. Payments from insurance companies are linked to my national provider ID number, so they send checks to us in my name.  How can I compile these misc 1099s so the IRS will know that I didn't actually receive this "extra income" ?

[ToddL]

Do you endorse the checks over to your employer? And both your name and SSN are on the 1099-MISCs, correct?

[unclethurman]

I signed paperwork when I started working so that all payments from insurances could be deposited directly into the office account.  I do not endorse or even see the payments.   My name is on the 1099 forms, but the office address where I work is the address listed on the 1099 form.  My NPI # is listed (not my SSN) because that's how all health care providers are linked to the various insurance networks. The other doctors here just give the misc 1099s they receive to an accountant who handles it, but I'm trying to take care of it myself if possible.  This might be out of the scope of what I and TurboTax can handle, but it's worth a shot.

[ToddL]

We can handle it. Is it a regular 1099-MISC and what box is used to report the amount? Also, where is your NPI# listed on the 1099-MISC?

[unclethurman]

The form type is "1099-MISC".  The amount is reported in box 6 "medical and health care payments".
My NPI # is in the box titled "RECIPIENT'S identification number".  
I have 6 of these forms so far and will likely receive a few more over the next few weeks.

[ToddL]

Thanks. I need to double-check something and will give you an answer tomorrow.

[ToddL]

actually, tonight.

[unclethurman]

Great. Thank you

[ToddL]

Three of my children are health care professionals, so I wanted to run this by them for additional information.

[ToddL · Accepted solution]

You don't need to report these 1099-MISCs on your tax return. They are not reported to the IRS as your income 

Although your National Provider Identifier (NPI) is listed as the "Recipients Identification Number" on the 1099-MISC, it does not get reported to the IRS as your income. Your employer is the "Recipient". 

The IRS only uses Individual Taxpayer Identification Numbers (ITIN), Social Security Numbers (SSN), and Federal Employer Identification Numbers (FEIN) to identify your individual income. These are all 9-digit numbers, where the NPI is a 10-digit number.

Box 6. Medical & Health Care Payments are reported to the recipient; your NPI number is incidental to this process, and used by the insurance companies to ensure there is a licensed provider involved in the service and reimbursement.

While not as clear as it might be, the attached excerpt from IRS Instructions for 1099-MISC indicates that the payment is attributed to the Recipient, not the actual provider (unless they are the same).

[unclethurman]

Thank you so much for your help!

[ToddL]

My pleasure. Love the challenging ones.