Form 1099-PATR: Taxable Distributions Received From Cooperatives

VOIDPaper only: marks a form on a sheet that should be ignored. It is not a correction; a filed return is undone with a corrected return.How corrections workCORRECTEDChecked on a return that replaces one already filed. Which fields to repeat, and whether two returns are needed, depends on the error.Type 1 vs Type 2 correctionsPayer's nameThe filer's legal name as tied to its EIN on IRS records, on the first line; a trade name goes on the second. Filed under the wrong name the whole batch can fail to post.Check the filer blockBox 1: Patronage dividendsWhat goes hereThe patron's share of patronage dividends deductible under section 1382(b)(1): cash (including qualified or "consent" checks), qualified written notices of allocation at face amount, and other property.Threshold$10 or more in patronage dividends and other section 6044(b) distributions to the person in the year.Watch forLeave out nonqualified written notices of allocation; their later redemption goes in box 5. Dividends on the cooperative's capital stock go on Form 1099-DIV, not here.Click to open the row in the box tableBox 2: Nonpatronage distributionsWhat goes hereFor section 521 farmers' cooperatives only: the patron's share of amounts paid on a patronage basis from earnings on business done for the United States or its agencies, or from nonpatronage sources, deductible under section 1382(c)(2)(A).Watch forRedemptions of nonqualified written notices of allocation paid from nonpatronage earnings (deductible under section 1382(c)(2)(B)) also go here, not in box 5.Click to open the row in the box tableBox 3: Per-unit retain allocationsWhat goes hereThe patron's share of per-unit retain allocations deductible under section 1382(b)(3): cash, qualified per-unit retain certificates at face amount, and other property.Watch forLeave out nonqualified per-unit retain certificates. When you redeem them, the redemption goes in box 5.Click to open the row in the box tableCalendar yearThe year the payment was made, not the year you file. The 2026 forms cover payments in 2026 and are filed in 2027.The 2027 calendarPayer's TINThe EIN the returns are filed under; it must match the filer name on the first line. A sole proprietor may use an SSN, with the owner's name first.Check the filer blockRecipient's TINWhat goes hereThe patron's SSN, ITIN, ATIN or EIN.Watch forYou may truncate it on the recipient's statement, never on anything you file with the IRS. The cooperative's own TIN may not be truncated on any form.Match it before you fileBox 4: Federal income tax withheldWhat goes hereBackup withholding on patronage payments to a patron who has not given you a TIN in the manner required.ThresholdAny amount. File a Form 1099-PATR for anyone you backup withheld from, however small the payment.Watch forBackup withholding reaches boxes 1, 2, 3 and 5 only to the extent paid in cash or qualified check (Treas. Reg. 31.3406(b)(2)-5). The year's total goes on Form 945.Click to open the row in the box tableBox 5: Redeemed nonqualified noticesWhat goes hereRedeemed nonqualified written notices of allocation that were paid as a patronage dividend, and redeemed nonqualified per-unit retain certificates that were paid as a per-unit retain allocation (sections 1382(b)(2) and (4)).Watch forA section 521 cooperative's redemptions of notices paid from nonpatronage earnings go in box 2 instead.Click to open the row in the box tableRecipient's nameThe name the IRS has for this TIN: an individual's own name for an SSN, the legal name for an EIN; a DBA goes on the second line. This is what TIN matching compares.Which name goes firstBox 6: Section 199A(g) deductionWhat goes hereFor specified agricultural and horticultural cooperatives only: the patron's share of the section 199A(g) deduction passed through, designated in a written notice sent within the section 1382(d) payment period.ThresholdThe amount allocated to a patron cannot exceed 9% of the qualified payments in box 7.Watch forDo not reduce boxes 1 or 3 by this amount. The cooperative reduces its own section 1382 deduction by what it passes through.Click to open the row in the box tableBox 7: Qualified paymentsWhat goes hereFor specified agricultural and horticultural cooperatives only: the qualified payments paid to the patron (section 199A(b)(7)).Required whenYou are a specified cooperative, whether or not you pass any section 199A(g) deduction through to patrons.Click to open the row in the box tableRecipient's street addressWhere the recipient copy is mailed. From the W-9 line 5; the IRS does not match it, but an undeliverable copy is a furnishing failure.Box 8: Section 199A(a) qual. itemsWhat goes hereAmounts reported to patrons that are section 199A qualified items of income, gain, deduction or loss from qualified trades or businesses that are not a specified service trade or business (SSTB).Watch forTax-exempt income, capital gains and income not effectively connected with a U.S. trade or business are not qualified items. SSTB items go in box 9.Click to open the row in the box tableBox 9: Section 199A(a) SSTB itemsWhat goes hereQualified items from otherwise qualified trades or businesses that are an SSTB for section 199A, such as services in health, law or accounting.Watch forKeep these apart from box 8. The Instructions for Form 8995-A explain SSTBs and which income is not a qualified item.Click to open the row in the box tableRecipient's city or townCity of the mailing address, from the W-9 line 6.Box 10: Investment creditWhat goes hereThe patron's share of the cooperative's total investment credit.Watch forReport only credits you properly pass through to patrons for their own returns.Click to open the row in the box tableBox 11: Work opportunity creditWhat goes hereThe patron's share of the cooperative's total work opportunity credit.Watch forReport only credits you properly pass through to patrons for their own returns.Click to open the row in the box tableAccount numberWhat goes hereYour account number for this patron.Required whenYou have more than one account for a recipient and file more than one Form 1099-PATR for that person. The IRS encourages an account number on every form.Box 2nd-tin: D TIN not.Check it whenThe IRS has notified you twice within 3 calendar years that this patron gave you an incorrect TIN. The IRS then sends you no further notices about this account.Watch forDo not check it if both notices came in the same year, or if they relate to returns for the same year. Those count as one notice, so no second B Notice is due.Open this box on the IRIS field mapBox 12: Other credits and deductionsWhat goes hereThe type and amount of each, stated separately: empowerment zone employment credit (Form 8844), low sulfur diesel fuel production credit (8896), small employer health insurance premiums credit (8941), employer differential wage payments credit (8932), small agri-biodiesel producer credit (8864), and the small refiner cooperative deduction for EPA sulfur compliance costs.Watch forState the type and amount of each item separately, not one combined total. Report only items you properly pass through to patrons.Click to open the row in the box tableBox 13: Specified cooperativesCheck it whenYou report as a specified agricultural or horticultural cooperative under section 199A(g)(4)(A): a subchapter T cooperative that makes, grows or extracts agricultural or horticultural products, or markets them.Watch forBoxes 6 and 7 are for specified cooperatives only.Click to open the row in the box table

Hover over a box for what goes in it; click to open its row in the table below. On a touch screen, tap the box to jump to the row.

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 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

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. The consent rules for furnishing statements electronically are under review: Notice 2026-4 asked for comments (due May 23, 2026) on whether the broker rules, and then the rules for every other payee statement, should change.

Corrections and state copies

A wrong amount, code or checkbox is a Type 1 correction: one corrected return with the CORRECTED box checked. The wrong form type is a Type 2 correction: a zeroed-out copy of the original plus a new original, in that order. A wrong or missing payee TIN or name is also Type 2 on paper, but IRIS corrects it in one step on the original record (Publication 5717). 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

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-LPS · 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-QA · 5498-SA · 5498-TA · 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 6044IRC 6044Internal Revenue Code, Cornell LII, 1385, 3406. Threshold amounts are indexed for inflation from calendar year 2027; check IRS.gov/InflationAdjustment for the current year.