Cooperatives file Form 3491 to apply for exemption from filing Form 1099-PATR, Taxable Distributions Received From Cooperatives. Form 1099-PATR is used to report patronage distributions of $10 or more to a recipient during the calendar year. Current Revision Form 3491PDF Recent Developments None at this time. Other Items You May Find Useful All Form 3491 Revisions About Form 1099-PATR, Taxable Distributions Received From Cooperatives Other Current Products