Internal Revenue Service United States Department of the Treasury

Instructions for Form 1099-PATR (2013)

Taxable Distributions Received from Cooperatives

Section references are to the Internal Revenue Code unless otherwise noted.

2013


Table of Contents

  • Instructions for Form 1099-PATR - Introductory Material
      • Future Developments
    • What's New
      • Reminder
    • Instructions for Form 1099-PATR - Main Contents
      • Specific Instructions
        • Statements to Recipients
        • 2nd TIN Not.
        • Account Number
        • Box 1. Patronage Dividends
        • Box 2. Nonpatronage Distributions
        • Box 3. Per-Unit Retain Allocations
        • Box 4. Federal Income Tax Withheld
        • Box 5. Redemption of Nonqualified Notices and Retain Allocations
        • Pass-Through Credits and Deductions
        • Box 6. Domestic Production Activities Deduction
        • Box 7. Investment Credit
        • Box 8. Work Opportunity Credit
        • Box 9. Patron's AMT Adjustment
        • Box 10. Other Credits and Deductions
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