We have a 1099-NEC that pays his health insurance through our company. The company received our MLR rebate for the previous year and we paid the 1099-NEC his portion of the rebate (we did a cash payment instead of applying it toward his premium). Do I need to include that rebate on his 1099-NEC as income (box 1)? I do not know if he deducted his insurance payments on his 1040.