The American Recovery and Reinvestment Act of 2009 (ARRA) allows the Centers for Medicare and Medicaid Services (CMS) to make incentive payments to eligible professionals and hospitals that are meaningful electronic health record (EHR) users. An EHR allows health care providers to record patient information electronically instead of using paper records.
Under the Medicare EHR incentive program, CMS makes incentive payments to individual providers, not to practices or groups. These payments are considered to be income by the IRS. Generally, these payments will be reported to you on a 1099-Misc in Box 3 if you are an employee of a hospital or doctor's office.
To report these payments in your account, go to:
- Federal Section