Fill out Form 1099-PATR (Taxable Distributions Received From Cooperatives) online
Form 1099-PATR reports taxable distributions received from cooperatives, including patronage dividends, nonpatronage distributions, per-unit retain allocations, and other amounts passed through to patrons. These distributions are generally taxable income to the recipient and must be reported on their federal tax return.
How to fill out Form 1099-PATR (Taxable Distributions Received From Cooperatives)
Enter payer and recipient information
Fill in the cooperative's name, address, phone number, and TIN. Enter the patron's name, address, TIN, and account number.
Report patronage dividends and distributions
Enter patronage dividends in Box 1, nonpatronage distributions in Box 2, per-unit retain allocations in Box 3, and federal income tax withheld in Box 4.
Report pass-through deductions and credits
Enter the Section 199A(g) deduction in Box 6 and any investment credit in Box 7 if the cooperative is passing through these tax benefits to the patron.
Distribute copies and file with the IRS
File Copy A with the IRS, provide Copy B to the patron, and retain Copy C for the cooperative records. The patron uses the information to complete their tax return and claim any applicable deductions.
About Form 1099-PATR (Taxable Distributions Received From Cooperatives)
Who needs this form
Cooperatives (agricultural, consumer, purchasing, or other types) that paid at least $10 in patronage dividends or other taxable distributions to a patron during the tax year. The cooperative issues this form to each patron and files a copy with the IRS.
Where to submit
The cooperative files Copy A with the IRS by the applicable filing deadline. Provide Copy B to the patron (recipient) by the deadline listed in the latest official instructions. The patron reports the income on their federal tax return.
Source and content freshness
- Reviewed: 2026-02-24
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Not reporting patronage dividends as taxable income even though the patron did not receive cash (written notices of allocation are still taxable)
- Failing to distinguish between patronage and nonpatronage distributions, which may have different tax treatment
- Not claiming the domestic production activities deduction (Section 199A(g)) pass-through shown in Box 6 when eligible
- Overlooking the per-unit retain allocations in Box 3, which are taxable in the year of receipt
Frequently asked questions
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Are patronage dividends taxable even if I received a written notice instead of cash?
Yes. Written notices of allocation (sometimes called "retained patronage allocations") are taxable in the year you receive the notice, even though the cooperative retained the cash. The full face value of the written notice is reported as income on your tax return. You may later receive the cash when the cooperative redeems the allocation, but there is no additional tax at redemption since you already reported it as income.
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