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.
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Other Items You May Find Useful
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
Comment on Form 1099-PATR
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