Cooperatives file this form 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.
Other Items You May Find Useful
Form 1099-PATR, Taxable Distributions Received From Cooperatives
Comment on Form 3491
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