NYS DOH has posted a new FAQ on its website: FAQ # QID EP 38:
The New York Department of Health will report the incentive payment amount on the assigned payee's IRS 1099 form for the year in which the eligible provider's incentive payment was received. The payee may be the eligible provider or an entity that has a contractual arrangement with the provider. Payee information is assigned in the CMS Registration and Attestation System but can be confirmed by logging into MEIPASS.
Tax Year 2013: Incentive payments dated 1/1/2013 thru 12/9/2013 will be reported on the payee's 2013 IRS 1099 form. Tax Year 2014: Incentive payments dated 1/1/2014 thru 12/9/2014 will be reported on the payee's 2014 IRS 1099 form. The NYS Department of Health does not provide tax guidance. Please consult professional tax advisement for further guidance on reporting incentive payments.