IRS Form 1099-PATR "Taxable Distributions Received From Cooperatives"

What Is IRS Form 1099-PATR?

This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury. Check the official IRS-issued instructions before completing and submitting the form.

Form Details:

  • A 6-page form available for download in PDF;
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Download IRS Form 1099-PATR "Taxable Distributions Received From Cooperatives"

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Attention:
Copy A of this form is provided for informational purposes only. Copy A appears in red,
similar to the official IRS form. The official printed version of Copy A of this IRS form is
scannable, but the online version of it, printed from this website, is not. Do not print and file
copy A downloaded from this website; a penalty may be imposed for filing with the IRS
information return forms that can’t be scanned. See part O in the current General
Instructions for Certain Information Returns, available at www.irs.gov/form1099, for more
information about penalties.
Please note that Copy B and other copies of this form, which appear in black, may be
downloaded and printed and used to satisfy the requirement to provide the information to
the recipient.
To order official IRS information returns, which include a scannable Copy A for filing with
the IRS and all other applicable copies of the form, visit www.IRS.gov/orderforms. Click on
Employer and Information
Returns, and we’ll mail you the forms you request and their
instructions, as well as any publications you may order.
Information returns may also be filed electronically using the IRS Filing Information Returns
Electronically (FIRE) system (visit www.IRS.gov/FIRE) or the IRS Affordable Care Act
Information Returns (AIR) program (visit www.IRS.gov/AIR).
See IRS Publications 1141, 1167, and 1179 for more information about printing these tax
forms.
Attention:
Copy A of this form is provided for informational purposes only. Copy A appears in red,
similar to the official IRS form. The official printed version of Copy A of this IRS form is
scannable, but the online version of it, printed from this website, is not. Do not print and file
copy A downloaded from this website; a penalty may be imposed for filing with the IRS
information return forms that can’t be scanned. See part O in the current General
Instructions for Certain Information Returns, available at www.irs.gov/form1099, for more
information about penalties.
Please note that Copy B and other copies of this form, which appear in black, may be
downloaded and printed and used to satisfy the requirement to provide the information to
the recipient.
To order official IRS information returns, which include a scannable Copy A for filing with
the IRS and all other applicable copies of the form, visit www.IRS.gov/orderforms. Click on
Employer and Information
Returns, and we’ll mail you the forms you request and their
instructions, as well as any publications you may order.
Information returns may also be filed electronically using the IRS Filing Information Returns
Electronically (FIRE) system (visit www.IRS.gov/FIRE) or the IRS Affordable Care Act
Information Returns (AIR) program (visit www.IRS.gov/AIR).
See IRS Publications 1141, 1167, and 1179 for more information about printing these tax
forms.
VOID
CORRECTED
9797
PAYER’S name, street address, city or town, state or province, country, ZIP
1 Patronage dividends
OMB No. 1545-0118
Taxable
or foreign postal code, and telephone no.
$
Distributions
2020
2 Nonpatronage distributions
Received From
$
Cooperatives
3 Per-unit retain allocations
1099-PATR
$
Form
Copy A
PAYER’S TIN
RECIPIENT’S TIN
4 Federal income tax withheld
5 Redeemed nonqualified notices
$
$
For
Internal Revenue
RECIPIENT’S name
6 Section 199A(g) deduction
7 Qualified payments
Service Center
(Section 199A(b)(7))
File with Form 1096.
$
$
For Privacy Act
Street address (including apt. no.)
8 Section 199A(a) qual. items
9 Section 199A(a) SSTB items
and Paperwork
$
$
Reduction Act
10 Investment credit
11 Work opportunity credit
Notice, see the
City or town, state or province, country, and ZIP or foreign postal code
2020 General
$
$
Instructions for
Account number (see instructions)
2nd TIN not.
12 Other credits and deductions
13 Multiple T/B
Certain Information
$
Returns.
1099-PATR
Form
Cat. No. 14435F
www.irs.gov/Form1099PATR
Department of the Treasury - Internal Revenue Service
Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
CORRECTED (if checked)
PAYER’S name, street address, city or town, state or province, country, ZIP
1 Patronage dividends
OMB No. 1545-0118
Taxable
or foreign postal code, and telephone no.
$
Distributions
2020
2 Nonpatronage distributions
Received From
$
Cooperatives
3 Per-unit retain allocations
1099-PATR
$
Form
Copy B
PAYER’S TIN
RECIPIENT’S TIN
4 Federal income tax withheld
5 Redeemed nonqualified notices
$
$
For Recipient
RECIPIENT’S name
6 Section 199A(g) deduction
7 Qualified payments
This is important tax
(Section 199A(b)(7))
information and is
$
$
being furnished to the
IRS. If you are required
Street address (including apt. no.)
8 Section 199A(a) qual. items
9 Section 199A(a) SSTB items
to file a return, a
$
$
negligence penalty or
other sanction may be
10 Investment credit
11 Work opportunity credit
City or town, state or province, country, and ZIP or foreign postal code
imposed on you if this
$
$
income is taxable and
the IRS determines that
Account number (see instructions)
12 Other credits and deductions
13 Multiple T/B
it has not been
$
reported.
1099-PATR
(keep for your records)
Form
www.irs.gov/Form1099PATR
Department of the Treasury - Internal Revenue Service
Instructions for Recipient
Box 6. Shows your share of the cooperative’s section 199A(g) deduction passed
through to you. The amount must have been designated in a written notice sent
Distributions you received from a cooperative may be includible in your income.
to you from the cooperative during the section 1382(d) payment period. To claim
Generally, if you are an individual, report any amounts shown in boxes 1, 2, 3, and 5
the deduction, you must not be a C corporation.
as ordinary income, unless nontaxable, on your income tax return. You must report
Box 7. Shows the amount of qualified payments paid to you on which the
any redemptions in boxes 2 and 5 as ordinary income to the extent of the stated
cooperative computed its section 199A(g) deduction. If there is an amount in
dollar value because they were not taxable when issued to you. Amounts shown in
this box and the amount is related to a trade or business for which you are
boxes 7, 8, and 9 are information needed to compute your section 199A(a)
claiming a section 199A(a) deduction, you are required to compute a reduction
deduction. See the Instructions for Form 8995 or 8995-A for more information.
to your deduction per section 199A(b)(7).
Recipient’s taxpayer identification number (TIN). For your protection, this
Box 8. Shows items received and reported in boxes 1, 2, 3, and 5 that may
form may show only the last four digits of your TIN. However, the issuer has
qualify as qualified items from trades or businesses that are not a specified
reported your complete TIN to the IRS.
service trade or business (SSTB) for purposes of the section 199A(a) deduction.
Account number. May show an account or other unique number the payer
Items relating to SSTBs are reported separately in box 9.
assigned to distinguish your account.
Box 9. Shows amounts received and reported in boxes 1, 2, 3, and 5 from an
Box 1. Shows patronage dividends paid to you during the year in cash, qualified
SSTB that may qualify as qualified items for purposes of the section 199A(a)
written notices of allocation (at stated dollar value), or other property (not including
deduction. Use Form 8995 or 8995-A to determine your section 199A(a) deduction.
nonqualified allocations). Any dividends paid on (1) property bought for personal
Box 10. Shows investment credits passed through to you by the cooperative.
use or (2) capital assets or depreciable property used in your business are not
Use Form 3468 to compute your allowable credit.
taxable. However, if (2) applies, reduce the basis of the assets by this amount.
Box 11. Shows work opportunity credits passed through to you. Use Form 5884
Box 2. Shows nonpatronage distributions paid to you during the year in cash,
or 3800 to compute your allowable credit.
qualified written notices of allocation, or other property, and amounts you
Box 12. Shows other credits and deductions passed through to you. For information
received in redemption of nonqualified written notices of allocation from
on how to report credits, see the instructions for the specific credit form.
nonpatronage sources.
Box 13. If this box is checked, the information in boxes 8 and 9 relates to more
Box 3. Shows patronage per-unit retain allocations paid to you during the year
than one trade or business. You should have received from the issuing
in cash, qualified per-unit retain certificates, or other property.
cooperative a statement with the amounts provided on this form in boxes 8 and
Box 4. Shows backup withholding. Generally, a payer must backup withhold if
9 reported separately for each trade or business.
you didn’t furnish your TIN. See Form W-9 and Pub. 505 for more information.
Future developments. For the latest information about developments related to
Report this amount on your income tax return as tax withheld.
Form 1099-PATR and its instructions, such as legislation enacted after they
Box 5. Shows amounts you received when you redeemed nonqualified written notices
were published, go to www.irs.gov/Form1099PATR.
of allocation and nonqualified per-unit retain allocations from patronage sources.
VOID
CORRECTED
PAYER’S name, street address, city or town, state or province, country, ZIP
1 Patronage dividends
OMB No. 1545-0118
Taxable
or foreign postal code, and telephone no.
$
Distributions
2020
2 Nonpatronage distributions
Received From
$
Cooperatives
3 Per-unit retain allocations
1099-PATR
$
Form
Copy C
PAYER’S TIN
RECIPIENT’S TIN
4 Federal income tax withheld
5 Redeemed nonqualified notices
$
$
For Payer
RECIPIENT’S name
6 Section 199A(g) deduction
7 Qualified payments
(Section 199A(b)(7))
For Privacy Act
$
$
and Paperwork
Reduction Act
Street address (including apt. no.)
8 Section 199A(a) qual. items
9 Section 199A(a) SSTB items
Notice, see the
$
$
2020 General
10 Investment credit
11 Work opportunity credit
Instructions for
City or town, state or province, country, and ZIP or foreign postal code
Certain Information
$
$
Returns.
Account number (see instructions)
2nd TIN not.
12 Other credits and deductions
13 Multiple T/B
$
1099-PATR
Form
www.irs.gov/Form1099PATR
Department of the Treasury - Internal Revenue Service
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