PDF
Word
This version of the form is not currently in use and is provided for reference only. Download this version of
Instructions for IRS Form 1099-PATR
for the current year.
Instructions for IRS Form 1099-PATR Taxable Distributions Received From Cooperatives
This document contains official instructions for IRS Form 1099-PATR , Taxable Distributions Received From Cooperatives - a tax form released and collected by the Internal Revenue Service (IRS), a subdivision of the U.S. Department of the Treasury. An up-to-date fillable IRS Form 1099-PATR is available for download through this link.
FAQ
Q: What is IRS Form 1099-PATR?
A: IRS Form 1099-PATR is used to report taxable distributions received from cooperatives.
Q: What are taxable distributions?
A: Taxable distributions are payments received from a cooperative that are subject to income tax.
Q: Who needs to file Form 1099-PATR?
A: Cooperatives need to file Form 1099-PATR to report taxable distributions made to patrons.
Q: Who receives Form 1099-PATR?
A: Patrons of cooperatives receive Form 1099-PATR to report the taxable distributions they have received.
Q: What information is needed to complete Form 1099-PATR?
A: To complete Form 1099-PATR, you will need the recipient's name, address, tax identification number, and the amount of taxable distributions.
Q: When is Form 1099-PATR due?
A: Form 1099-PATR is due to the recipient by January 31st, and to the IRS by the last day of February (or by March 31st if filing electronically).
Q: What happens if I don't file Form 1099-PATR?
A: Failure to file Form 1099-PATR or filing incorrect information can result in penalties imposed by the IRS.
Instruction Details:
- This 2-page document is available for download in PDF;
- Not applicable for the current tax year. Choose a more recent version to file this year's taxes;
- Complete, printable, and free.
Download your copy of the instructions by clicking the link below or browse hundreds of other forms in our library of IRS-released tax documents.
Download Instructions for IRS Form 1099-PATR Taxable Distributions Received From Cooperatives
1
2
