Cannot find clear answer anywhere, even IRS tax practitioner help line when I called them refuses to answer. The way I see it, the payment a company makes to incorporated doctor is not for medical and healthcare services. That incorporated doctor provides medical service to a patient, not to a company that pays him. Therefore the incorporated doctor does not need 1099 MISC. Am I correct here? Or is there a clear answer or guidance anywhere? I read 1099 MISC instructions 100 times - on this subject it is not 100% clear at all:).