Several questions on here regarding DBAs and how to report payments made to the DBA. What is your opinion in a case where we are doing business with a hospital that wants us to cut checks in the name of indivisual doctors, but then send the 1099 for the payments made to all those doctors in the name and EIN of the hospital? It is our contention that if we issue a payment to an individual in this case that we must report those payments to the individual's name and SSN. Would you agree? I believe there is a distinction between these situations and true DBA set ups.