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Form 1099-PATR

Form name

Taxable Distributions Received from Cooperatives

IRC Section


Link to form

Purpose of form

Payors must file Form 1099-PATR for each person to whom the cooperative has paid at least $10 in patronage dividends and other distributions or from whom payors 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.

Information reported on form

  • The name, address, taxpayer identification number and phone number of the payor,
  • The name, address, and taxpayer identification number of each recipient,
  • Account number,
  • Patronage dividends,
  • Nonpatronage dividends,
  • Per-unit retain allocations,
  • Federal income tax withheld,
  • Redemption of nonqualified notices and retain allocations,
  • Domestic production activities deduction,
  • Qualified payments,
  • Investment credit,
  • Work opportunity credit,
  • Patron’s AMT adjustment,
  • Other credits and deductions,


Please see Form 1099-PATR for all other information required to be reported

Reporting threshold

$10 or more.

Due date to recipient

January 31.

Due date to IRS (paper filing)

February 28.

Due date to IRS (Electronic Filing)

March 31.