Who must file Form 1099-PATR
File Form 1099-PATR for each person to whom the cooperative paid $10 or more in patronage dividends and other distributions described in section 6044(b), or from whom it backup withheld any federal income tax, regardless of amount. Cooperatives exempt under section 521 and taxable cooperatives both file. Distributions to a corporation, tax-exempt organization, IRA, government or other exempt recipient need not be reported unless withholding applied.
A cooperative may be relieved of filing for patrons whose distributions are from purchases of personal, living or family items (a consumer cooperative) if it meets the conditions in the instructions.
Threshold: $10, $10 or more in patronage dividends and other distributions described in section 6044(b); any amount if backup withholding applied.
What is reported, box by box
| Box | What it reports | Notes |
|---|---|---|
| 1 | Patronage dividends | Paid in money, qualified written notices of allocation or other property. |
| 2 | Nonpatronage distributions | Section 521 cooperatives. |
| 3 | Per-unit retain allocations | Qualified per-unit retain certificates. |
| 4 | Federal income tax withheld | Backup withholding; Form 945. Only distributions paid in money or qualified check are subject to it. |
| 5 | Redeemed nonqualified notices | Redemptions of nonqualified written notices and per-unit retain certificates. |
| 6 | Section 199A(g) deduction | Passed through to patrons. |
| 7 and 8 | Qualified payments and section 199A(a) qualified items | QBI information. |
| 9 | Section 199A(a) SSTB items | Specified service trade or business items. |
| 10 | Investment credit | Pass-through credits. |
| 11 | Work opportunity credit | Pass-through credits. |
| 12 | Other credits and deductions | Per the instructions. |
| 13 | Specified cooperatives | Checkbox. |
Box titles follow the current revision of the form. The IRS reads the payer and recipient name, TIN, address, account number and the money boxes; the state boxes are for the state copy only.
Payments that are not reported on Form 1099-PATR
- Distributions to exempt recipients: corporations, tax-exempt organizations, IRAs, governments (unless withholding applied).
- Patronage from consumer purchases, when the cooperative qualifies for the personal-use exception.
- Distributions to a foreign patron reportable on Form 1042-S.
Due dates and extensions
| Copy | Due | For 2026 returns |
|---|---|---|
| To the IRS, paper | February 28 | Monday, March 1, 2027 (February 28 is a Sunday) |
| To the IRS, electronic | March 31 | Wednesday, March 31, 2027 |
| To the recipient | January 31 | Monday, February 1, 2027 (January 31 is a Sunday) |
An automatic 30-day extension is available on Form 8809, filed by the due date on paper or through IRIS; a second 30 days requires a hardship showing. Recipient statements can be extended 30 days on Form 15397, online or by fax only. 10 or more information returns of any type in aggregate must be e-filed (T.D. 9972); IRIS is the only IRS intake system from filing season 2027, FIRE having been retired. A payer who e-files the originals must e-file the corrections.
For 2026 forms filed in 2027: January 31 falls on a Sunday, so that deadline moves to Monday, February 1, 2027; February 28 also falls on a Sunday, so the paper deadline moves to Monday, March 1, 2027. March 31 (electronic) and March 15 are weekdays. February 28 does not become February 29 in a leap year. The compliance calendar has every date with the weekend shifts applied.
Backup withholding and TIN matching
Patronage dividends paid in money or by qualified check are section 6044 reportable payments subject to 24% backup withholding for a missing TIN or after a CP2100; amounts allocated only by written notice are not withheld on because nothing is paid in cash. Report withholding in box 4 and on Form 945. Cooperatives filing 1099-PATR may use the IRS TIN Matching program.
Name and TIN errors on this form
Every information return is matched by the IRS on the first four characters of the payee's name (the name control) against the TIN. A mismatch produces a CP2100 line the following autumn and, unless the solicitation record is in order, a 972CG penalty the year after: $340 per return for 2026 forms filed in 2027 that are late or wrong, $690 for intentional disregard, with annual maximums of $4,191,500 ($1,397,000 for small filers) under Rev. Proc. 2025-32. The errors that recur on Form 1099-PATR:
- Farm patrons. Membership records list the farm name ("Smith Farms"), while the TIN is the farmer's SSN. The 1099-PATR needs the farmer's name first and the farm name second, unless the farm is a partnership or corporation with its own EIN.
- Estates of deceased members. Membership rarely gets retitled; distributions after death go to the estate's EIN or the heir's own SSN.
- Electric and telephone co-ops carry decades-old member records; a bulk TIN match before the first filing on a new system finds the mismatches before the CP2100 does.
The name control calculator shows what the IRS will derive from a name line, and the CP2100 guide covers what to do when the notice arrives.
Recipient statements and substitutes
Form 1099-PATR is subject to the statement mailing rules: the mailing may contain only the statement, a W-9 or W-8, a check or a letter explaining why there is none, the year-end account statement and a letter of tax consequences, with no advertising, and the envelope must carry the legend Important Tax Return Document Enclosed unless it contains only tax statements. A substitute Copy B must use the official box captions and numbers, show the OMB number and the tax year, form number and form name together in one place, bold the federal income tax withheld caption, and include a direct-access telephone number (Publication 1179, section 4.1). Statements may be furnished electronically only to a recipient who has affirmatively consented in a way that shows they can access the format, after the disclosures in Pub 1099 part M, and must stay posted through October 15. Copy B may show a truncated TIN (xxx-xx-1234); the IRS copy never may.
Corrections and state copies
A wrong amount, code or checkbox is a Type 1 correction: one corrected return with the CORRECTED box checked. A wrong or missing payee TIN, a wrong payee name, or the wrong form type is a Type 2 correction: a zeroed-out copy of the original plus a new original, in that order. Publication 1099 also says you are not required to file a correction for a missing or incorrect TIN if you meet the reasonable-cause standard, only to use the right TIN on the next return, although the IRS encourages the correction. Details and the paper error charts are on the 1099 corrections page.
Form 1099-PATR is a Combined Federal/State Filing program form: e-file it with the CF/SF election and the IRS forwards it to participating states. Whether that satisfies a given state, or the state wants a direct filing with its own transmittal, is on each state pages.
Questions people ask about Form 1099-PATR
Are 1099-PATR distributions to a corporation reportable?
Not unless you backup withheld; corporations are exempt recipients for section 6044.
Do we report allocations paid only by written notice?
Yes, in box 1 if qualified; they are reportable even though no cash was paid. Backup withholding, however, applies only to the cash portion.
Is 1099-PATR in the Combined Federal/State program?
Yes.
Other federal forms
1042-S · 1097-BTC · 1098 · 1098-C · 1098-E · 1098-F · 1098-Q · 1098-T · 1098-VLI · 1099-A · 1099-B · 1099-C · 1099-CAP · 1099-DIV · 1099-G · 1099-INT · 1099-K · 1099-LS · 1099-LTC · 1099-MISC · 1099-NEC · 1099-OID · 1099-Q · 1099-QA · 1099-R · 1099-S · 1099-SA · 1099-SB · 3921 · 3922 · 5498 · 5498-ESA · 5498-SA · W-2G · 1099-DA · Comparison table
Sources: IRS Publication 1099 (2026), General Instructions for Certain Information Returns, which replaced the separate General Instructions starting with tax year 2026; Instructions for Form 1099-PATR (Rev. April 2025); Pub 1099 (2026); IRC 6044, 1385, 3406. Threshold amounts are indexed for inflation from calendar year 2027; check IRS.gov/InflationAdjustment for the current year.