How to Report your Patronage with the 1099-PATR Form

This post was updated in April 2018

1099-PATR: Taxable Distributions Received From Cooperatives

The beginning of the year is associated not only with new hopes and possibilities, but with new tax forms as well. Sooner or later we’ll have to deal with this unpleasant task: completing our individual income tax returns, information return forms, tax exemption certificates, etc. Moreover, some IRS forms can be very difficult to finish, as you have to look through a lot of additional information before you begin. But as they say, the first step is always the hardest. In this blog post we’ll give you brief instructions on how to fill out the 1099-PATR form, also known as Taxable Distribution Received from Cooperatives. This is a version of 1099 IRS form, which means it is used to report income other than wages and salaries. This form is prepared for each person who received funds from a cooperative engaged in retail sale during the tax year. Keep reading to learn about the 1099-PATR.

Who needs a 1099-PATR form?

Any person who received funds of at least 10$ as patronage, as a dividend or as the result of any other kind of distribution receives this form from a certain cooperative. The Taxable Distributions form is prepared by the cooperative (payer) and forwarded to the recipient (patron).

What is the 1099-PATR form for?

The 1099-PATR form (Taxable Distributions Received from Cooperatives) is an application, which informs the IRS about items, funds and incomes that were passed to patrons to report a tax return.

In most cases, this form is not needed for filing if contributions were made to private corporations, tax-exempt organization like HAS, Archer MSAs, or Coverdell ESA.  If an individual has non-taxable income, it must be noted in the following forms:

  • Form 1040 (Schedule F)
  • Form 4835
  • Or Schedule C

These forms are related to specific cases, so you must check Pub. 225 for more detailed information about filing those forms.

Never forget that all data provided by a person must also be indicated in the declaration of the patron.

Is the 1099-PATR Form accompanied by other forms?

The 1099-PATR is accompanied by the 1099-DIV form and the 1096 form.  Check to make sure that other forms aren’t needed.

When is the 1099-PATR Form due?

The individual must receive this form (copy A) by January 31, 2018. Copy B is to be filed with the IRS by February 28, 2018.

How do I fill out 1099-PATR Form?

You must fill out this form by providing the following information:

  • Information about payer
  • Patronage dividends
  • Non-patronage distributions
  • Allocation retain (per-unit)
  • Income tax withheld
  • Investment credit
  • Redemption of non-qualified notices and retain allocations
  • Patron’s AMT adjustment
  • Credits and deductions
  • Legal and actual addresses of the applicant and patron.

Any data that is untrue or unreported may result in penalties.

Where do I send the 1099-PATR Form?

The completed 1099 PATR form must be sent to the Internal Revenue Service.



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