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The basic rule is that you must file a 1099-MISC whenever you pay an unincorporated independent contractor-that is, an independent contractor who is a sole proprietor or member of a partnership or LLC-$600 or more in a year for work done in the course of your trade or business by direct deposit or cash.

If you are hiring an independent contractor, you need a 1099 form. A 1099 form is a series of documents used by businesses to report payments made to an independent contractor during the past year. The tax form 1099-MISC is used by businesses to report payments made to independent contractors during the past year.

For some business-minded physician assistants (PAs), independent contracting offers a versatile and entrepreneurial way to practice medicine allowing for significant flexibility in hours, increased freedom of choice and income.

Physician assistants are not independent practitioners but practice-focused autonomous professionals delivering care in partnership with physicians, in a role described as negotiated performance autonomy.5 This relationship allows them to staff satellite clinic offices, provide on-call services in the practice, and

If you were paid $600 or more for contract work, you should receive a 1099-MISC. However, unlike a W-2, you are not required to submit 1099s with your tax return.

1099 Worker Defined A 1099 worker is one that is not considered an employee. Rather, this type of worker is usually referred to as a freelancer, independent contractor or other self-employed worker that completes particular jobs or assignments. Since they're not deemed employees, you don't pay them wages or a salary.

There are a number of unique benefits to working as an independent contractor (IC) you may not have considered. PAs who function as an IC have more choices than those who work under contract to a medical practice.

While AB 5 has exemptions for physicians, dentists, podiatrists and psychologists, it currently does not provide any exemption for nurse practitioners, nurse anesthetists, pharmacists, occupational/physical/speech/respiratory therapists, medical technicians or physician's assistants many of whom serve as independent

Contractors (sometimes called consultants) are self-employed people engaged for a specific task at an agreed price and with a specific goal in mind, often over a set period of time. They set their own hours of work and are paid a fee for completing each set assignment.

Many states permit PAs to be semi-autonomous and function in remote locations. In Alaska, physician supervision has been changed to collaboration to be consistent with NPs. The federal government, the largest single employer of PAs, has decided that autonomy is appropriate.

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Michigan Survey Assistant Contract - Self-Employed

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Do I need to issue a 1099 to an independent contractor?

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