Are honorarium payments made to physicians for Grand Rounds or Advanced Trauma Life Support considered as healthcare payments or other income for 1099 reporting?


We are not sufficiently familiar with these events. In Grand Rounds or Advanced Trauma Life Support, are medical services actually being provided to the patient, or are these educational-only activities?  If there is actual provision of medical services to patients while the education is going on, then the payments (honoraria) would be for medical services (box 6), but if these activities are strictly educational without rendering actual medical services to the patients (who are incidental “demonstrators”?), then the honoraria would be nonemployee compensation (box 7).  During grand rounds or ATLS are there patient examinations, or tests performed, or diagnosis done? If so, we believe these would indeed be medical services.

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