My wife is a licensed medical professional who works as an independent contractor for Company X. The company handles billing to the clients and payments for services go to the Company. For 2021 tax year, they sent her a 1099-MISC with her income in Box 6. Is that correct? My (limited) understanding is she should have received a 1099-NEC but since she is providing medical services to Company X's clients, I wasn't sure if there were special rules for that. Location is Florida
For a "general" contractor (your run of the mill software engineer or custodian) you'd be using 1099-NEC. However, there are in fact special rules for your wife. Box 6 exists specifically to report payments to medical professionals. See the instructions for 1099-MISC.