We are making payments for medical services to a not-for-profit hospital that is a 501c(3) organization. Are the payments reportable in box 6 on the 1099?


No, you do not have to report the payments on form 1099-MISC. While payments for medical services made to corporations are reportable, payments to a tax exempt provider are not. See Instructions for Form 1099-MISC, page 6.

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