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 Form 1099-PATR?
A: Form 1099-PATR is a tax form used to report taxable distributions received from cooperatives.
Q: Who should file Form 1099-PATR?
A: Cooperatives that make taxable distributions to patrons should file Form 1099-PATR.
Q: Do I need to file Form 1099-PATR if I received a distribution from a cooperative?
A: No, individual patrons of a cooperative do not file Form 1099-PATR. The cooperative is responsible for filing the form.
Q: What information is reported on Form 1099-PATR?
A: Form 1099-PATR reports the total taxable distributions made to each patron during the tax year.
Q: When is the deadline for filing Form 1099-PATR?
A: The deadline for filing Form 1099-PATR is generally January 31st. However, if filing electronically, the deadline is extended until March 31st.
Q: Can I e-file Form 1099-PATR?
A: Yes, you can e-file Form 1099-PATR if you have software that supports electronic filing or if you use an IRS-approved e-file provider.
Q: Are there any penalties for not filing Form 1099-PATR?
A: Yes, there may be penalties for not filing Form 1099-PATR or for filing incorrect or incomplete forms. It is important to timely and accurately file the form to avoid penalties.
Q: Is Form 1099-PATR only for cooperatives?
A: Yes, Form 1099-PATR is specifically for reporting taxable distributions from cooperatives. It is not used for other types of income or payments.
Q: Do I need to send a copy of Form 1099-PATR to the IRS?
A: Yes, you are required to send a copy of Form 1099-PATR to the IRS along with Form 1096, which summarizes all the 1099 forms you are filing.
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
