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
Correction to the 2019 Form 1096, Annual Summary and Transmittal of U.S. Information Returns -- 04-NOV-2019
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