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1099 Forms

Form 1099-PATR

What is 1099-PATR?

What is it?

Cooperatives report patronage dividends on form 1099-PATR . Regulations require reporting for any patron who receives at least $10 in patronage dividends and other distributions, or for any patron the cooperative withheld federal income tax regardless of the amount of dividend or other payment. Some cooperatives may be exempt from filing form 1099-PATR due to being primarily engaged in retail sales of certain goods or services. Cooperatives must file form 3491 to seek exemption.

Who needs it?

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.

Who needs 1099 PATR?

When to File it

With Tax1099.com, we automatically schedule your IRS e-File transmission date for the e-File deadline. That allows you to make changes to forms after creating them for your vendors and before sending them to the IRS, without the need to issue corrected forms – all at no additional cost for the e-File update. You may also change the scheduled date to occur earlier than the deadline if you prefer.

When to file Form 1099-PATR?
Filing Type Due Date
Recipient copy January 31, 2018
IRS Paper Filing February 28, 2018
IRS E-File March 31, 2018
How long will 1099-PATR form take?

Electronically filed 1099-PATR forms are directly transmitted to the IRS from the Tax1099.com system. IRS e-filed acceptance acknowledgment comes within 3 to 7 business days.



As low as $0.55 per recipient/per form. For detailed pricing info, click here .