Hello Community. 

My client received a 1099-NEC from their former employer for an amount equal to her Medicare Premium B withholding from her SSA. I did not think that reimbursements of insurance payments as a retiree benefit are a Taxable event. My question is why would a 1099-NEC be issued for a reimbursement? How do I treat this on the individuals tax return as I do not believe it should be taxable income to the recipient. I can not find anything specific on the IRS.gov website. Employer paid premiums is typically not a taxable item on the recipients tax return for active or retirees, so why would this be any different. 

I would be grateful for some feedback. 

Thanks in advance and happy Tax Season!