Form 1099-PATR, Taxable Distributions Received From Cooperatives
File Form 1099-PATR for each person to whom the cooperative has paid at least $10 in patronage dividends and other distributions described in section 6044(b) or from whom you withheld any federal income tax under the backup withholding rules regardless of the amount of the payment.
Current Products
Instructions for Form 1099-PATR (HTML)
General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)
Recent Developments
Other Items You May Find Useful:
Publication 542, Corporations
Form 1099-DIV, Dividends and Distributions
Form 3491, Consumer Cooperative Exemption Application
Comment on Form 1099-PATR
Send us an email or use the Comment on Tax Forms and Publications web submission form to provide us feedback on the content of the products we give you to help you comply with tax law.
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Information reporting customer service site. If you have questions about reporting on forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, W-2, W-2C, W-2G, W-3 and W-3C, you may call a toll-free number, 1-866-455-7438 or 304-263-8700 (not toll free). For TTY/TDD equipment, call 304-579-4827 (not toll free). The hours of operation are Monday through Friday from 8:30 a.m. to 4:30 p.m., Eastern time.
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