BobKamman
Level 15

Seems clear to me.  Are you a tax practitioner, or a medical practitioner fishing for an answer that conforms to what you think the law should be, rather than what it is?

Box 6. Medical and Health Care Payments
Enter payments of $600 or more made in the course of your
trade or business to each physician or other supplier or
provider of medical or health care services. Include payments
made by medical and health care insurers under health,
accident, and sickness insurance programs. If payment is
made to a corporation, list the corporation as the recipient
rather than the individual providing the services. Payments to
persons providing health care services often include charges
for injections, drugs, dentures, and similar items. In these
cases, the entire payment is subject to information reporting.
You are not required to report payments to pharmacies for
prescription drugs.
The exemption from issuing Form 1099-MISC to a
corporation does not apply to payments for medical or health
care services provided by corporations, including
professional corporations.