IRS Form 1099-PATR 2018 Taxable Distributions Received From Cooperatives

IRS Form 1099-PATR is a U.S. Department of the Treasury - Internal Revenue Service - issued form also known as the "Taxable Distributions Received From Cooperatives".

A PDF of the latest IRS Form 1099-PATR can be downloaded below or found on the U.S. Department of the Treasury - Internal Revenue Service Forms and Publications website.

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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
or foreign postal code, and telephone no.
Taxable
$
2018
Distributions
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
$
For
Internal Revenue
RECIPIENT’S name
5 Redemption of nonqualified
6 Domestic production
Service Center
notices and retain allocations
activities deduction
$
$
File with Form 1096.
For Privacy Act
Street address (including apt. no.)
7 Investment credit
and Paperwork
$
Reduction Act
8 Work opportunity credit
9 Patron’s AMT adjustment
Notice, see the
City or town, state or province, country, and ZIP or foreign postal code
2018 General
$
$
Instructions for
Account number (see instructions)
2nd TIN not.
10 Other credits and deductions
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
or foreign postal code, and telephone no.
Taxable
$
2018
Distributions
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
$
For Recipient
RECIPIENT’S name
5 Redemption of nonqualified
6 Domestic production
This is important tax
notices and retain allocations
activities deduction
information and is
being furnished to the
$
$
IRS. If you are required
to file a return, a
Street address (including apt. no.)
7 Investment credit
negligence penalty or
$
other sanction may be
imposed on you if this
8 Work opportunity credit
9 Patron’s AMT adjustment
City or town, state or province, country, and ZIP or foreign postal code
income is taxable and
$
$
the IRS determines that
it has not been
Account number (see instructions)
10 Other credits and deductions
reported.
$
1099-PATR
(keep for your records)
www.irs.gov/Form1099PATR
Form
Department of the Treasury - Internal Revenue Service
Instructions for Recipient
Box 5. Shows amounts you received when you redeemed nonqualified written
notices of allocation and nonqualified per-unit retain allocations. Because these
Distributions you received from a cooperative may be includible in your income.
were not taxable when issued to you, you must report the redemption as
Generally, if you are an individual, report any amounts shown in boxes 1, 2, 3,
ordinary income to the extent of the stated dollar value.
and 5 as income, unless nontaxable, on Schedule F (Form 1040), Schedule C
Box 6. Shows the deduction amount you may take based on your portion of
(Form 1040), or Form 4835. See the Instructions for Schedule F (Form 1040) and
patronage dividends or per-unit retain allocations (boxes 1 and 3) attributable to
Pub. 225 for more information.
qualified production activities income. To claim the deduction amount, this
Recipient's taxpayer identification number (TIN). For your protection, this
amount must have been designated in a written notice sent to you from the
form may show only the last four digits of your TIN (social security number
cooperative within the payment period under section 1382(d). Enter on the
(SSN), individual taxpayer identification number (ITIN), adoption taxpayer
appropriate line of Form 8903.
identification number (ATIN), or employer identification number (EIN)). However,
Box 7. This box shows unused investment credits passed through to you by the
the issuer has reported your complete TIN to the IRS.
cooperative. Use Form 3468, and its instructions, to figure the amount of credit
Account number. May show an account or other unique number the payer
to which you are entitled.
assigned to distinguish your account.
Box 8. This box shows unused work opportunity credits passed through to you
Box 1. Shows patronage dividends paid to you during the year in cash, qualified
by the cooperative. Use Form 5884 to figure the amount of credit to which you
written notices of allocation (at stated dollar value), or other property (not including
are entitled. If your only source of the credit is the cooperative, use Form 3800
nonqualified allocations). Any dividends paid on (1) property bought for personal
instead.
use or (2) capital assets or depreciable property used in your business are not
Box 9. Shows the alternative minimum tax (AMT) adjustment passed through to
taxable. However, if (2) applies, reduce the basis of the assets by this amount.
you by the cooperative. Report this amount on Form 6251 on the appropriate
Box 2. Shows nonpatronage distributions paid to you during the year in cash,
line in Part I.
qualified written notices of allocation, or other property (not including
Box 10. This box shows other unused credits and deductions (including
nonqualified written notices of allocation).
depreciation) passed through to you by the cooperative. For information on how
Box 3. Shows per-unit retain allocations paid to you during the year in cash,
to report credits, see the instructions for the specific credit form. For information
qualified per-unit retain certificates, or other property.
on how to report deductions, see the instructions for Schedules C and F (Form
1040) and Pub. 946.
Box 4. Shows backup withholding. Generally, a payer must backup withhold if
you didn't furnish your taxpayer identification number to the payer. See Form
Future developments. For the latest information about developments related to
W-9 for information on backup withholding. Include this amount on your income
Form 1099-PATR and its instructions, such as legislation enacted after they were
tax return as tax withheld.
published, go to www.irs.gov/Form1099PATR.
VOID
CORRECTED
PAYER'S name, street address, city or town, state or province, country, ZIP
1 Patronage dividends
OMB No. 1545-0118
or foreign postal code, and telephone no.
Taxable
$
2018
Distributions
2 Nonpatronage distributions
Received From
$
Cooperatives
3 Per-unit retain allocations
1099-PATR
$
Form
PAYER’S TIN
RECIPIENT’S TIN
4 Federal income tax withheld
Copy C
$
For Payer
RECIPIENT’S name
5 Redemption of nonqualified
6 Domestic production
notices and retain allocations
activities deduction
For Privacy Act
$
$
and Paperwork
Street address (including apt. no.)
7 Investment credit
Reduction Act
$
Notice, see the
2018 General
8 Work opportunity credit
9 Patron’s AMT adjustment
City or town, state or province, country, and ZIP or foreign postal code
Instructions for
$
$
Certain Information
Returns.
Account number (see instructions)
2nd TIN not.
10 Other credits and deductions
$
1099-PATR
Form
www.irs.gov/Form1099PATR
Department of the Treasury - Internal Revenue Service

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