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Form 1099-PTR: 1099-PATR
IRS Form 1099-PATR is used to report Taxable Distributions Received From Cooperatives. This form is filed by cooperatives and must be furnished to the recipient. The deduction allocated to each patron cannot exceed 9% of qualified payments reported in box 7.
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IRS Form 1099-PTR - 1099-PATR
IRS Form 1099-PATR is used to report Taxable Distributions Received From Cooperatives. This form is filed by cooperatives and must be furnished to the recipient. The deduction allocated to each patron cannot exceed 9% of qualified payments reported in box 7.
Risk Radar
Scan points- 1Do not truncate a payee's TIN on any document filed with the IRS; truncation is only allowed on statements furnished to recipients.
- 2Filing Copy A downloaded from this website without scanning it (a penalty may be imposed).
- 3Truncating the recipient's TIN on a document being submitted directly to the IRS.
- 4Failing to furnish a statement to the recipient when required by Form 1099-PATR.
- 5Entering an incorrect amount in Box 6 that exceeds 9% of qualified payments in box 7.
Plain English
This form tells the IRS how much money a cooperative paid out to its members as taxable distributions. It serves as official proof that the member received these funds from their cooperative. Cooperatives must furnish this statement to the recipient and can use it for tax reporting purposes.
Submission Date
- Filing date: 2025-03-20 22:10:33
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a cooperative has paid at least $10 in patronage dividends or other distributions described in section 6044(b) to a person, or withheld federal income tax under backup withholding rules regardless of the payment amount.
- Do not use it when payments are made to a corporation, a tax-exempt organization (including trusts like HSAs, Archer MSAs, and Coverdell ESAs), the United States, a state, a possession, or the District of Columbia.
- Check Form 3491 instead when applying for an exemption from filing because the cooperative is primarily engaged in retail sale of goods or services generally for personal, living, or family use of members.
Form selector
Use this form or another form?
Dividends paid on capital stock
Report these items separately to patrons.
✓ Confirm dividends are not reported solely here.
Claiming Section 199A deduction
Must use Form 8995 or 8995-A to compute the final deduction.
✓ Ensure you are not a C corporation when claiming this deduction.
Computing allowable credit from boxes 1, 2, 3, or 5
Compute the allowable credit using Form 3468.
✓ Verify the source of the payment matches the credited item.
Deadline or filing window
The source does not state a specific filing deadline, but it directs readers to the General Instructions for Certain Information Returns for details on when and where to file. If 10 or more returns are filed, e-file options are available via IRS.gov/InfoReturn.
Checklist
What you need before filling it out
Box 7
Amount related to trade or business for Section 199A(a) deduction · Form p.4
Box 5
Redeemed nonqualified notices/per-unit retain certificates · Instructions p.2 / Form p.4
Filing Requirement (General)
Report for each person to whom the cooperative paid $ge$ $10 in patronage dividends · Instructions p.1
Box 9
Amount from a Specified Service Trade or Business (SSTB) · Form p.4
Box 13 Check
Indicates agricultural/horticultural cooperative status · Form p.4
TIN Requirement
Furnished TIN required for payments in boxes 1, 2, 3, and 5 (if cash/qualified check) · Instructions p.2
Before you submit
- 1Ensure all amounts reported are items properly passed through to patrons for reporting on their tax return.
- 2Confirm that Box 13 is checked if the information originates from a specified agricultural or horticultural cooperative.
- 3Verify that payments subject to backup withholding (if TIN not provided) are reported in boxes 1, 2, 3, and 5.
- 4If claiming Section 199A deduction, confirm Box 7 shows the amount related to the trade/business.
- 5Check if items from an SSTB were reported specifically in Box 9.
- 6Confirm that all amounts listed in boxes 1, 2, 3, and 5 have been accounted for when calculating deductions (Box 6) or qualified payments (Box 7).
- 7If applicable, confirm the required reduction calculation per section 199A(b)(7) was performed based on Box 7 amounts.
How to file this form
- 1Determine if the cooperative paid at least $10 in patronage dividends or other distributions to the recipient.
- 2Enter all relevant income, expenses, and credits passed through by the cooperative into boxes 1 through 13 as applicable.
- 3If necessary, calculate and report backup withholding amounts on Form 1099-PATR if the recipient did not furnish a TIN.
- 4Sign the Form 1099-PATR before sending it to the recipient (or filing with the IRS).
- 5Keep a copy of the completed Form 1099-PATR for your records.
Known limitations
- 1Farmers’ cooperatives exempt from tax under section 521 only must enter patron's share of cash (including qualified or “consent” checks), qualified written notices of allocation (face amount), and other property (except nonqualified written notices of allocation) on a patronage basis for earnings derived from business done for the United States or any agency thereof.
- 2For specified agricultural and horticultural cooperatives, the section 199A(g) deduction must have been designated in a written notice sent to the patron from the cooperative within the payment period under section 1382(d).
- 3The amount of the section 199A(g) deduction allocated to each patron cannot exceed 9% of the qualified payments reported in box 7.
- 4A C corporation that is not itself a specified agricultural or horticultural cooperative may not claim a section 199A(g) deduction that is passed through on Form 1099-PATR.
Field map
Compact field-by-field guide
Payer Info
1 items
Identifying information of the business or person making the payment.
Recipient Info
1 items
Identifying information of the person or entity receiving the payment.
Amounts
1 items
The payment amount subject to reporting for the applicable box category.
Withholding
1 items
Backup withholding amount if applicable.
Signatures
1 items
Name and phone number of the person to contact about this return.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is dated April 2025, and users should check IRS.gov/Form1099PATR for the latest information regarding Form 1099-PATR.
What changed or needs a fresh check
- Edition date — confirm April 2025
- Revision status — confirm this is a continuous use revision for tax year 2025 and subsequent years
- Online fillable copy availability — confirm PDF link at IRS.gov/Form1099PATR
- Exemption application form reference — confirm Form 3491 is the correct application.
- Backup withholding information — confirm Part N of current General Instructions covers applicable rates.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 1099-PATR.
- 2If filing electronically (e-file), be aware that Copy A downloaded from this website is not scannable, so use Copy B or another black copy for submission to avoid penalties.
- 3If you receive two IRS notices regarding an incorrect TIN for the payee within 3 calendar years, you may enter an “X” in the designated box on Form 1099-PATR, which stops further notices about that account.
- 4Use the current edition of Form 1099-PATR (Revision April 2025) to ensure compliance.
Sources
- SRCInstructions p.2 — The deduction allocated to each patron cannot exceed 9% of qualified payments reported in box 7.
- SRCInstructions p.1 — If you mark the TIN notice box, the IRS will not send further notices about that account if notified twice within 3 calendar years.
- SRCInstructions p.2 — Section 199A(g) deduction must be designated in a written notice sent to the patron from the cooperative within the payment period under section 1382(d).
- SRCForm p.2 — Box 7 is labeled as Qualified payments (Section 199A(b)(7)).
- SRCInstructions p.1 — Farmers’ cooperatives exempt from tax under section 521 only must report patronage share of cash, qualified written notices of allocation, and other property.
- SRCForm p.1 — Copy A is the informational copy (in red), and a penalty may be imposed for filing it if downloaded from this website.
Common confusion points
Should I check the box for two incorrect TIN notices?
Check it only if you were notified by the IRS twice within 3 calendar years, and do not check it if both notices occurred in the same year or related to the same tax year.
→ Confirm the timing of the two notices.
What is the difference between Box 1 Patronage dividends and Box 2 Nonpatronage distributions?
Box 1 covers patronage dividends, while Box 2 covers nonpatronage distributions for the payee on Form 1099-PATR.
→ Verify the source document to see which distribution type applies.
How does the Section 199A(g) deduction relate to other boxes?
Do not reduce the amounts reported in box 1 or box 3 by the amount reported in box 6 (Section 199A(g) deduction).
→ Check that Box 6 is correctly calculated before adjusting Boxes 1 and 3.
When must I report SSTB items separately?
Items relating to Specified Trade or Business (SSTB) for purposes of section 199A must be reported in box 9, separate from other qualified items.
→ Ensure all applicable income types are accounted for between Box 8 and Box 9.
If I file many returns, what should I do?
If you have 10 or more information returns to file, you may be required to file electronically (e-file).
→ Check the IRS website at IRS.gov/InfoReturn for e-file options.
What is Copy A on this form?
Copy A appears in red and is provided for informational purposes only; it is scannable when printed from a source other than this website.
→ Do not print and file Copy A downloaded directly from this site, as a penalty may be imposed.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Consult Part O of the General Instructions for Certain Information Returns regarding penalties.
Questions about IRS Form 1099-PTR
What is IRS Form 1099-PTR used for?
This form tells the IRS how much money a cooperative paid out to its members as taxable distributions. It serves as official proof that the member received these funds from their cooperative. Cooperatives must furnish this statement to the recipient and can use it for tax reporting purposes.
Who must file IRS Form 1099-PTR?
Cooperatives are required to file Form 1099-PATR, provided they are required to file statements to recipients.
What information does IRS Form 1099-PTR require?
The form collects information such as the payer's and recipient's identifying numbers (TINs), payee names, addresses, and specific distribution amounts in boxes like Box 5 (Redeemed Nonqualified Notices) and Box 6 (Section 199A(g) Deduction).
When is IRS Form 1099-PTR due?
The source does not specify a filing deadline, but it references the general instructions for when and where to file.
Where do I file IRS Form 1099-PTR?
Filers may send Form 1099-PATR to the Internal Revenue Service Center of the Department of the Treasury. If there are 10 or more information returns to file, e-file options are available at IRS.gov/InfoReturn.
How do I complete IRS Form 1099-PTR?
The preparer must complete all required fields, ensuring the payer’s TIN and recipient’s TIN are not truncated on the form itself. The filer must furnish a statement to the recipient, and Copy B is recommended for printing/filing with the IRS.
What happens if IRS Form 1099-PTR is filed incorrectly?
If a filer does not furnish a statement to the recipient, the individual or entity is subject to withholding on payments reported in boxes 1, 2, 3, and 5 if those payments are cash or qualified check.
Should I check the box for two incorrect TIN notices?
Check it only if you were notified by the IRS twice within 3 calendar years, and do not check it if both notices occurred in the same year or related to the same tax year. Confirm the timing of the two notices.
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