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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.

Current Products

Recent Developments

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All Form 1099-PATR Revisions

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

Online Ordering for Information Returns and Employer Returns

Other Current Products

Comment on Form 1099-PATR

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Page Last Reviewed or Updated: 31-Dec-2014