Tax Form 1099-PATR  
Form 1099-PATR - Taxable Distributions Received From Cooperatives

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Form 1099-PATR

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Taxable Distributions Received From Cooperatives. Form 1099-PATR

Use 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. A cooperative determined to be primarily engaged in the retail sale of goods or services that are generally for personal, living, or family use of the members may ask for and receive exemption from filing Form 1099-PATR. See Form 3491, Consumer Cooperative Exemption Application, for information about how to apply for this exemption. Report dividends paid on a cooperative's capital stock on Form 1099-DIV, Dividends and Distributions.

From Fedforms.Gov:
"Cooperatives use Form 1099-PATR to report at least $10 in patronage dividends and other distributions or backup Federal income tax withholding of any amount."


This form may be downloaded directly from the IRS website. To open or download, in PDF format, simply click on the link below:

Form 1099-PATR



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