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Form 1099-PATR & Payment Types to Report

Form:    1099-PATR

Title:     Taxable Distributions Received From Cooperatives

What to Report:  Distributions from cooperatives passed through to their patrons including any domestic production activities deduction and certain pass-through credits.

Amounts to Report:  $10 or more

Due Date to IRS (unless indicated otherwise):  February 28*

Due Date to Recipient (unless indicated otherwise):  January 31


Payment Types:
  • Agriculture payments
  • Alternate TAA payments
  • Income tax refunds, state and local
  • Grants, taxable
  • Refund, state and local tax
  • Tax refunds, state and local
  • Unemployment benefits


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Page Last Reviewed or Updated: 2013-04-24