Dental S-corporation: Exempt or non-exempt in W-9?

[smallbusi_ls]

Folks,

I am confused about this topic. The W-9 form says S-corps that provide medical or healthcare services are non-exempt from backup withholding. Do dental services provided by dentist fall under the medical category?

Can I use or not use the exempt code '5' for my S-corp while filling the W-9 form? If I don't use this, will insurance payments for the S-corp services have taxes withheld before being paid to the corporation?

Thanks for clarification.

[Freelancier]

Non-exempt. Means they're in the same basket as the rest of us.

What you want to read is this: Tax Topics - Topic 307 Backup Withholding (http://www.irs.gov/taxtopics/tc307.html)