Instructions for Form 1099-PATR, Taxable Distributions Received From Cooperatives

• Legal Form Number: 1099-PATR
• Year: 2025
• Issuer: Treasury Department
• Section: Treasury Department

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Instructions for Form

1099-PATR

(Rev. January 2023)

Taxable Distributions Received From Cooperatives

Department of the Treasury

Internal Revenue Service

Section references are to the Internal Revenue Code unless

otherwise noted.

Future Developments

For the latest information about developments related to Form

1099-PATR and its instructions, such as legislation enacted after

they were published, go to IRS.gov/Form1099PATR.

What’s New

Continuous-use form and instructions. Form 1099-PATR

and these instructions have been converted from an annual

revision to continuous use. Both the form and instructions will be

updated as needed. For the most recent versions, go to IRS.gov/

Form1099PATR.

Reminders

In addition to these specific instructions, you should also use the

current General Instructions for Certain Information Returns.

Those general instructions include information about the

following topics.

•Who must file.

•When and where to file.

•Electronic reporting.

•Corrected and void returns.

•Statements to recipients.

•Taxpayer identification numbers (TINs).

•Backup withholding.

•Penalties.

•Other general topics.

You can get the general instructions at IRS.gov/

1099GeneralInstructions.

Online fillable copies. To ease statement furnishing

requirements, Copies B and C have been made fillable online in

a PDF format available at IRS.gov/Form1099PATR. You can

complete these copies online for furnishing statements to

recipients and for retaining in your own files.

Specific Instructions

File Form 1099-PATR, Taxable Distributions Received From

Cooperatives, 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. A cooperative

determined to be primarily engaged in the retail sale of goods or

services that are generally for personal, living, or family use of

the members may ask for and receive exemption from filing

Form 1099-PATR. See Form 3491, Consumer Cooperative

Exemption Application, for information about how to apply for

this exemption. Report dividends paid on a cooperative's capital

stock on Form 1099-DIV, Dividends and Distributions.

Report on Form 1099-PATR only items of income,

expenses, and credits that you properly pass through to

patrons for reporting on the patron's tax return.

CAUTION

!

Exceptions. Generally, you are not required to file Form

1099-PATR for payments made to a corporation, a tax-exempt

organization including tax-exempt trusts (HSAs, Archer MSAs,

and Coverdell ESAs), the United States, a state, a possession,

or the District of Columbia. See Regulations section 1.6044-3(c).

Statements to Recipients

If you are required to file Form 1099-PATR, you must furnish a

statement to the recipient. For more information about the

requirement to furnish statements to recipients, see part M in the

current General Instructions for Certain Information Returns.

Truncating recipient's TIN on payee statements. Pursuant

to Regulations section 301.6109-4, all filers of this form may

truncate a payee’s TIN (social security number (SSN), individual

taxpayer identification number (ITIN), adoption taxpayer

identification number (ATIN), or employer identification number

(EIN)) on payee statements. Truncation is not allowed on any

documents the filer files with the IRS. A filer’s TIN may not be

truncated on any form. See part J in the current General

Instructions for Certain Information Returns.

2nd TIN Not.

You may enter an “X” in this box if you were notified by the IRS

twice within 3 calendar years that the payee provided an

incorrect TIN. If you mark this box, the IRS will not send you any

further notices about this account.

However, if you received both IRS notices in the same year,

or if you received them in different years but they both related to

information returns filed for the same year, do not check the box

at this time. For purposes of the two-notices-in-3-years rule, you

are considered to have received one notice and you are not

required to send a second “B” notice to the taxpayer on receipt

of the second notice. See part N in the current General

Instructions for Certain Information Returns for more information.

For information on the TIN Matching System offered by

the IRS, see Items You Should Note in the current

General Instructions for Certain Information Returns.

Account Number

The account number is required if you have multiple accounts for

a recipient for whom you are filing more than one Form

1099-PATR. Additionally, the IRS encourages you to designate

an account number for all Forms 1099-PATR that you file. See

part L in the current General Instructions for Certain Information

Returns.

Box 1. Patronage Dividends

Enter the patron’s share of total patronage dividends paid in

cash (including qualified or “consent” checks), qualified written

notices of allocation (face amount), and other property (except

nonqualified written notices of allocation) allowable as a

deduction under section 1382(b)(1).

Box 2. Nonpatronage Distributions

For farmers’ cooperatives exempt from tax under section 521

only, enter the patron’s share of the total amount paid in cash

TIP

Nov 8, 2022Cat. No. 27984F