I need to file a 1099-Misc form for an unlicensed therapist who billed under my license and I received his payments to pass on to him which I did.

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How do I include payments to me that I pass through to another therapist who billed for the services under my license?

[KrisD · Accepted solution]

You'll need to report the 1099-MISC as income and then deduct the amount you "Passed Through" as contract labor. If it was $600 or more, you will need to issue a 1099-MISC to the other person. They were due 01/31/2019.