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Official form guide
Form 3491: Consumer Cooperative Exemption Application
IRS Form 3491 is the Consumer Cooperative Exemption Application used to apply for exemption from filing Form 1099-PATR by certain consumer cooperatives engaged in retail sales of goods or services.
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IRS Form 3491 - Consumer Cooperative Exemption Application
IRS Form 3491 is the Consumer Cooperative Exemption Application used to apply for exemption from filing Form 1099-PATR by certain consumer cooperatives engaged in retail sales of goods or services.
Risk Radar
Scan points- 1Do not forget to send two copies of the application when mailing it to the IRS.
- 2Failing to show two copies of Form 3491 when sending it to the IRS.
- 3Not entering the correct percentage for line 6, column (4) based on gross receipts.
- 4Omitting the organization's Employer identification number on Line 1b.
- 5Not signing and dating the form by an authorized officer of the cooperative.
Plain English
This form allows a consumer cooperative to avoid having to file Form 1099-PATR. This is necessary if the co-op's patronage distributions are $10 or more during the calendar year. By filing this application, the co-op requests an exemption from reporting these specific payments.
Submission Date
- Filing date: 2024-09-19 22:10:26
- 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 consumer cooperative is applying for exemption from filing Form 1099-PATR because it is engaged primarily in retail sales of goods or services generally for personal, living, or family use.
- Do not use this form when the cooperative does not meet the qualification criteria (85% gross receipts from qualifying retail sales), as that requires a determination letter.
- Check Form 1099-PATR instead when you are reporting patronage distributions of $10 or more to a recipient during the calendar year.
Form selector
Use this form or another form?
Cooperative has not filed federal income tax returns
To indicate this, check box 5 on the form.
✓ Check box 5 on Form 3491
Cooperative is a fiscal year entity (e.g., July 1–June 30)
This affects how the exemption period begins and ends; verify dates against your tax year cycle.
✓ Review Example 1 or 2 on Form 3491
Organization has a P.O. box for mailing address
If mail is not delivered to the street address, use the P.O. box number in item 2 instead of the full street address.
✓ Check Item 2 instructions on Form 3491
Deadline or filing window
The filing period starts with the date the first patronage payment is made in the calendar year that receives approval. The exemption ends after the first payment following the cooperative’s first tax year where less than 70% of gross receipts was from qualifying retail sales. No specific deadline other than this trigger event is stated.
Checklist
What you need before filling it out
Name of organization
Organization's official name · Item 1a on Form 3491
Employer identification number
Cooperative's EIN · Item 1b on Form 3491
Principal activity of the organization
Description of primary retail sales function · Item 3 on Form 3491
Percentage qualification threshold
85% gross receipts from qualifying retail sales · Form p.2 (Instructions)
Filing status question
Whether the organization has filed a federal income tax return(s) · Item 5 on Form 3491
Application purpose
Exemption from filing Form 1099-PATR · Form p.1 (Title/Purpose)
Before you submit
- 1Confirm the organization's name and EIN on Item 1 are accurate.
- 2Verify that Item 2 includes the correct City, state, ZIP code for mailing.
- 3Ensure Item 3 clearly states the principal activity of the cooperative.
- 4Double-check that Item 4 accurately reflects the month and day your annual accounting period ends.
- 5Answer Item 5 by correctly indicating if the organization has filed a federal income tax return(s).
- 6Confirm the signature block includes the correct Officer Title and Date.
- 7Verify you have prepared two complete copies of Form 3491.
How to file this form
- 1Complete all items on Form 3491, ensuring an authorized officer signs and dates the document.
- 2Prepare two duplicate copies of the completed Form 3491.
- 3Mail both copies to the Department of the Treasury Internal Revenue Service at Mail Stop 4-G08.151, Philadelphia, PA 19255-0633.
- 4Await the IRS return of your application to receive official approval or denial.
Known limitations
- 1The application applies to consumer cooperatives engaged primarily in retail sales of goods or services that are generally for personal, living, or family use.
- 2If line a, column (4) on Form 3491 is at least 85%, the filer does not need to complete lines b, c, and d.
- 3The application is specifically for exemption from filing Form 1099-PATR (Taxable Distributions Received From Cooperatives).
- 4A cooperative must file Form 3491 and receive a determination from the IRS if it requests exemption under section 6044(c).
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision October 2023 (Rev.10-2023). The form directs users to www.irs.gov/Form3491 for the latest information, and notes a new filing address.
What changed or needs a fresh check
- Edition date — confirm the revision date reads October 2023.
- Filing copies — ensure two complete copies are prepared for submission.
- Mailing address — verify the mailing address is Mail Stop 4-G08.151, Philadelphia, PA 19255-0633.
- Signature — confirm an officer authorized to sign for the cooperative has signed and dated the form.
Quick Facts
Downloads
After you file
- 1The Internal Revenue Service will return the application, showing whether the application has or has not been approved.
- 2Filers must retain books or records relating to Form 3491 as long as their contents may become material in the administration of any Internal Revenue law.
- 3A filer should keep a copy of the filed Form 3491.
- 4The estimated average time required for preparing Form 3491 is 44 minutes.
Sources
- SRCForm 3491 (Rev. October 2023) is the Consumer Cooperative Exemption Application for exemption from filing Forms 1099-PATR [Form p.1].
- SRCThe application must be filed in duplicate [Form p.1].
- SRCA cooperative must file Form 3491 to request exemption under section 6044(c) from filing Form 1099-PATR [Form p.2].
- SRCThe current address for filing Form 3491 is Mail Stop 4-G08.151, Philadelphia, PA 19255-0633 (send two copies) [Form p.2].
- SRCIf a cooperative has a P.O. box, the box number should be shown instead of the street address on Line 2 [Form p.1].
- SRCThe estimated average time for preparing Form 3491 is 44 minutes [Form p.2].
Common confusion points
What if my organization has both retail sales and other receipts?
Line 6 requires separating gross receipts into 'Part of total receipts from retail sales' (Line 1) and 'Other receipts' (Line 2), with the sum being Total Receipts (Line 3).
When do I need to file Form 3491 if my exemption period is ongoing?
Any cooperative requesting exemption under section 6044(c) must file Form 3491 and receive a determination.
Should I use the street address or P.O. box on Line 2?
If the Post Office does not deliver mail to the street address, the cooperative should show the box number instead of the street address for the P.O. box.
What happens if my first patronage payment is made before approval?
Example 2 shows that even if a payment is made before exemption approval (e.g., February), the result is the same; the cooperative does not have to file for years prior to approval, but must file for the current year.
How do I know which lines to complete regarding receipts?
Line 4 asks for the percentage calculation: Divide Line 1 by Line 3 and multiply by 100. This is documented for the first (a), second (b), and third (c) preceding years, plus Total (d).
Where should I send my application if there's a new filing address?
The current mailing address requires sending two copies to Mail Stop 4-G08.151, Philadelphia, PA 19255-0633.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If the IRS returns the application with a denial, the filer must address the reasons provided by the IRS.
Questions about IRS Form 3491
What is IRS Form 3491 used for?
This form allows a consumer cooperative to avoid having to file Form 1099-PATR. This is necessary if the co-op's patronage distributions are $10 or more during the calendar year. By filing this application, the co-op requests an exemption from reporting these specific payments.
Who must file IRS Form 3491?
Any cooperative that is requesting exemption under section 6044(c) of the Internal Revenue Code must file IRS Form 3491 to receive a determination from the agency.
What information does IRS Form 3491 require?
The form collects organizational details, such as its name and Employer identification number (Lines 1a & 1b). It also requires reporting gross receipts for the preceding year(s) in specific parts, including qualifying retail sales percentage.
When is IRS Form 3491 due?
The period of exemption begins on the date the first payment is made during the calendar year that receives approval. The exemption ends after the first payment following the cooperative’s first tax year where less than 70% of gross receipts was from qualifying retail sales.
Where do I file IRS Form 3491?
Two copies of Form 3491 must be sent to: Department of the Treasury Internal Revenue Service, Mail Stop 4-G08.151, Philadelphia, PA 19255-0633.
How do I complete IRS Form 3491?
First, an authorized officer must examine and sign/date IRS Form 3491. Next, all items on the form must be completed, including detailed receipt figures for preceding years. Finally, two copies of the completed application are mailed to the specified IRS address.
What happens if IRS Form 3491 is filed incorrectly?
Under penalties of perjury, failure to ensure the application is true, correct, and complete means the declaration made by the officer may be inaccurate.
What if my organization has both retail sales and other receipts?
Line 6 requires separating gross receipts into 'Part of total receipts from retail sales' (Line 1) and 'Other receipts' (Line 2), with the sum being Total Receipts (Line 3).
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