Per the IRS Instructions for Form 1099-MISC, an entry in Box 6 for medical and health care payments is reported as income on Schedule C Profit or Loss from Business.
To enter or review the information for Form 1099-MISC, Box 6 Medical and Health Care Payments.
The net profit calculated on Schedule C transfers to Form 1040, Line 12, and to Schedule SE for purposes of calculating self-employment (SE) taxes. The SE tax is reported on Form 1040, Line 56. You can also deduct one-half of your self-employment tax when figuring adjusted gross income. This deduction is made automatically in the TaxAct program on Form 1040, Line 27. Generally, the payer of the miscellaneous income does not withhold income tax or Social Security and Medicare taxes from the miscellaneous income. IRS Publication 334 Tax Guide for Small Business, has additional information regarding self-employment tax - what it is, who pays it, how it's calculated and reported, etc.
If you also have federal and/or state tax withholding reported in Box 4 or 16, see Form 1099-MISC - Box 4 or Box 16.