About Form 3491, Consumer Cooperative Exemption Application

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 Products

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

Comment on Form 3491

Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.

CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please see our Tax Law Questions page.