Income

1099-PATR: Taxable Distributions Received From Cooperatives

Reports patronage dividends and other taxable distributions of $10 or more received from cooperatives.

Download 1099-PATR PDFAbout on IRS.govInstructions PDF

Who Files This Form?

Cooperatives paying patronage dividends or other distributions to members.

Key Fields

  • Patronage dividends
  • Nonpatronage distributions
  • Per-unit retain allocations
  • Federal tax withheld

Filing Deadlines

Due Date

January 31

Late Filing Penalty

Penalties range from $60 to $310 per form for late filing.

Related Forms

Form 1040

U.S. Individual Income Tax Return

Schedule C

Profit or Loss from Business (Sole Proprietorship)

Schedule F

Profit or Loss From Farming

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