Cooperatives file Form 1099-PATR for each person: To whom the they paid at least $10 in patronage dividends and other distributions described in section 6044(b). From whom they withheld any federal income tax under the backup withholding rules regardless of the amount of the payment. Current Revision Form 1099-PATR Instructions for Form 1099-PATR (Print Version) Recent Developments None at this time Other Items You May Find Useful All Form 1099-PATR Revisions About General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G) About Form 1099-DIV, Dividends and Distributions About Form 3491, Consumer Cooperative Exemption Application Online Ordering for Information Returns and Employer Returns About Publication 542, Corporations Other Current Products
