The Tax Implications of Telehealth Services (Recording)

When tax-exempt hospitals and healthcare systems expand the range of healthcare services they provide beyond the physical boundaries of the hospital locations through the use of the Internet, a number of tax compliance issues arise. Practitioners and the IRS may need to re-evaluate long-held positions regarding the definition of “patients” and what constitutes healthcare services, which are at the core of unrelated business taxable income (UBTI) determinations. In addition, the determination of whether charity care and community benefit requirements mandated by IRC Section 501(r) are being provided are made more complex when the service delivery area is increased.As a result of participating in this session, participants should be able to:

  • Recognize the historical UBTI treatment of healthcare services
  • Define the term ‘patient’ as used in healthcare UBTI determinations
  • Identify the impact that telemedicine services may have on unrelated business income tax liability