About Form 1099-PATR, Taxable Distributions Received From Cooperatives

 

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


Recent Developments

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