Is drug screening or testing a 1099 reportable item? . . .

Is drug screening or testing a 1099 reportable item?</span></p> . . .

Question

Is drug screening or testing a 1099 reportable item?

Answer

When drug testing is done by...

a facility that provides medical or health care services, including medical tests or laboratory services, it is reportable in Box 6 of Form 1099-MISC. The exception from reporting payments to a corporation does not apply to payments that are reported in Box 6.

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