Fee to MD Expert Witness: Box 6 or Box 7 on the Form 1099-MISC
Question
We are paying a fee to have an MD as an Expert Witness on behalf of our company. Is this fee reported as we would an individual or do we report as a Medical payment?
Answer
In general, the IRS takes a broad view of the term "medical or health care services" in Form 1099-MISC reporting, so that most services provided by a facility or practitioner that provides medical services are included in Box 6 reporting.