IRS Form 1099 for 2013 Texas Medicaid EHR Incentive

IRS Form 1099 for 2013 Texas Medicaid EHR Incentive Payments to Be Issued to Attesting Provider

Starting with the 2013 tax year, the IRS Form 1099 for incentive payments made through the Texas Medicaid Electronic Health Record (EHR) Incentive Program will be issued to the attesting provider, even if that provider designates another entity as the payee. These Form 1099s will be sent out in early 2014.

If an attesting provider has assigned payment to a third party and wants to offset the amount that was received for the EHR incentive payments and included on the Form 1099, the attesting provider must issue a Form 1099 to the third party payee.

• Current Process (including taxes filed for the 2012 tax year): 1099s are issued to the Payee.
• New Process (starts in the 2013 tax year): 1099s will be issued to the attesting provider. If the provider assigned payment to a third party, the provider is responsible for issuing a 1099 to the Payee.

The Centers for Medicare & Medicaid Services (CMS) issue 1099s for the Medicare EHR Incentive Program; states issue 1099s for the Medicaid EHR Incentive Program.

Details are available in “Tax Form 1099: Texas Medicaid EHR Incentive Program”.

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