Cooperatives file this form for each person:
- to whom the they paid at least $10 in patronage dividends and other distributions described in section 6044(b) or
- from whom they withheld any federal income tax under the backup withholding rules regardless of the amount of the payment.
Current Products
Recent Developments
None at this time.
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
Online Ordering for Information Returns and Employer Returns
Comment on Form 1099-PATR
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