Tax Guide 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 ... Tax Guide Form 1099 PATR: Cooperative Dividend Payments to Patrons This post was updated in April 2018 The IRS 1099 form series reports various types of income, payments and dividends. Form 1099 PATR reports taxable dividends that cooperatives make ...