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Form 1099-PATR, Taxable Distributions Received From Cooperatives

Cooperatives file this form for each person:

  • to whom the they paid at least $10 in patronage dividends and other distributions described in section 6044(b) or
  • from whom they withheld any federal income tax under the backup withholding rules regardless of the amount of the payment.

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Recent Developments

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Page Last Reviewed or Updated: 28-Sep-2016