Form 1099-PATR, Taxable Distributions Received From Cooperatives
File Form 1099-PATR 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.
Other Items You May Find Useful:
General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)
Publication 542, Corporations
Form 1099-DIV, Dividends and Distributions
Form 3491, Consumer Cooperative Exemption Application
Comment on Form 1099-PATR
Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.
CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please visit Tax Law Questions or call our toll-free number at 1-800-829-1040 (Individuals) or 1-800-829-4933 (Business).
Information reporting customer service site. If you have questions about reporting on forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, W-2, W-2C, W-2G, W-3 and W-3C, you may call 1-866-455-7438 (toll-free) or 304-263-8700 (not toll free). Persons with a hearing or speech disability with access to TTY/TDD equipment can call 304-579-4827 (not toll free).