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Medical Expenses Paid on Behalf of Sick or Injured Employees Policy

IRS Code Section 105(b) provides an exclusion from taxation for amounts paid on behalf of or reimbursed to employees for the medical expenses of the employee, their spouse, and dependents. Should an agency make payments of this nature to doctors, clinics, hospitals or other medical providers, these providers should be furnished a Form 1099-MISC for the amounts of payments made during the year. This form should be prepared for all payees including corporations and non-profit entities.