2026 Form 1099 Reporting: New Thresholds, Familiar Year-End Preparations
New 1099 reporting thresholds are in effect for 2026. Businesses should understand what has changed and review vendor records, W-9 information, and payment activity before...
Many health centers have increased virtual visit capabilities during the COVID-19 pandemic. AAFCPAs would like to make Federally Qualified Health Center (FQHC) clients aware that the Health Resources and Services Administration’s Bureau of Primary Health Care (BPHC) recently provided updated...
Many health centers have increased virtual visit capabilities during the COVID-19 pandemic. AAFCPAs would like to make Federally Qualified Health Center (FQHC) clients aware that the Health Resources and Services Administration’s Bureau of Primary Health Care (BPHC) recently provided updated guidance on the Uniform Data System (UDS) reporting framework in response to the COVID-19 pandemic.
We have summarized for your convenience how visits and patients should be reported on the UDS:
Virtual visits should be reported on table 5 within column b2. A virtual visit is defined as a “documented contact between a provider and a patient in which the provider exercises independent, professional judgement in the provision of in-scope services to the patient at an approved location.”
A virtual visit is one that must use a live video connection between a provider and a patient. Another acceptable form of a virtual visit would be two-way interactive audio technology (i.e. telephone). Pre-recorded videos and situations involving transmission of data only do not count as a UDS virtual visit.
Virtual visits should be coded as such within your electronic health record system.
A COVID-19 test or screening by itself (without any treatment or examination) would fail to qualify as a UDS visit.
Health Centers should continue to report any amount of staff full-time equivalents (FTEs) within Table 5 in which the health center is paying for or incurring costs during the reporting year, even if the given employee is not working or conducting visits with patients.
Any portion of the year in which employees were not working and not compensated (either due to furlough or leave under the Families First Coronavirus Response Act (FFCRA)) would be excluded from Table 5.
Table 6A has been updated to reflect COVID-19 testing and related diagnosis:
Administered vaccines (separate from clinical trials) will be reported on Appendix E – Question 4 if the patient had a countable UDS visit during 2020. AAFCPAs anticipates that the 2021 UDS reporting will update Table 6A with the relevant vaccination clinical codes.
Tables 9D and 9E have been updated to account for various revenue streams introduced during the COVID-19 pandemic:
There is no consideration or a need to report financial data related to the Paycheck Protection Program (PPP) loan except for interest paid by the health center (if any) which would be reported on Table 8A as a cost.
For additional information on other COVID-19-related reporting considerations, such as temporary sites, health center staffing (e.g., volunteers), and funding and revenue, please refer to HRSA’s COVID-19 Frequently Asked Questions (FAQs).
AAFCPAs continues to monitor updates from BPHC and HHS and will provide additional updates and guidance as new information becomes available.
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