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Learn More About Form 1099-PATR

What is a 1099-PATR?

Form 1099-PATR is used to report taxable distributions received from cooperatives.

Why do I file 1099-PATR?

The IRS requires that all income and deductible expenses are reported by businesses and individuals or penalties could apply.

Who needs to file 1099-PATR?

File Form 1099-PATR, Taxable Distributions Received From Cooperatives, for each person to whom the cooperative has paid at least $10 in patronage dividends and other distributions described in section 6044(b) or from whom you withheld any federal income tax under the backup withholding rules regardless of the amount of the payment. See the official IRS instructions.

When do I file 1099-PATR?

1099-PATR forms are required to be mailed to the recipient by January 31, 2018 and e-filed with the IRS by April 2, 2018.

1099-PATR Reporting Information

What to report Amount to report
Distributions from cooperatives passed through to their patrons including any domestic production activities deduction and certain pass-through credits. $10 or more in patronage dividends and other distributions.