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.
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.
Q: What is Form 1099-PATR?
A: Form 1099-PATR is a tax form used to report taxable distributions received from cooperatives.
Q: Who receives Form 1099-PATR?
A: Individuals, partnerships, and corporations who receive taxable distributions from cooperatives receive Form 1099-PATR.
Q: What are taxable distributions?
A: Taxable distributions are the payments and patronage dividends received from cooperatives that must be reported as taxable income.
Q: What information is included in Form 1099-PATR?
A: Form 1099-PATR includes the recipient's name, address, taxpayer identification number, and the amount of taxable distributions received.
Q: When is Form 1099-PATR due?
A: Form 1099-PATR must be furnished to the recipient by January 31st and filed with the IRS by the last day of February (or by the last day of March if filing electronically).
Instruction Details:
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