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IRS FORMS
IRS Forms
eFile Form 1099-PATR Online
Easily and securely prepare and file Form 1099-PATR to report taxable distributions from cooperatives.
What is Form 1099-PATR?
Form 1099-PATR, Taxable Distributions Received From Cooperatives, is an IRS information return issued to individuals or entities that received taxable distributions from a cooperative during the tax year.
A cooperative must file Form 1099-PATR for each person who:
Received $10 or more in patronage dividends or other distributions, as described under Section 6044(b), or
Had federal income tax withheld under IRS backup withholding rules, regardless of the payment amount
Form 1099-PATR is used by cooperatives to report the amount of patronage dividends and other taxable distributions paid to each recipient. Copies of the form must be furnished to recipients and filed with the Internal Revenue Service.
Who Must Report Form 1099-PATR?
Any cooperative that pays $10 or more in patronage dividends, other distributions, or similar payments to its members or patrons during the tax year is required to file Form 1099-PATR.
This reporting requirement applies to a wide range of cooperative organizations, including:
Agricultural cooperatives
Utility cooperatives
Consumer cooperatives
Worker-owned cooperatives
Credit union cooperatives
Form 1099-PATR ensures that taxable distributions paid by cooperatives are properly reported to recipients and the IRS.
1099-PATR IRS Deadlines
The deadline for filing Form 1099-R with the IRS is typically March 31st.
Recipient Copies: January 31st
IRS Electronic Filing Deadline: March 31st
Note: If an IRS due date falls on a weekend, or holiday, the due date will be the next business day. Exact deadlines for each year can be found on the IRS website.
Information Needed to File Form 1099-R
To accurately complete Form 1099-PATR, cooperatives must gather the following payer, recipient, and distribution details.
1. Payer Information
Details about the cooperative issuing the distribution:
Legal name
Mailing address
Taxpayer Identification Number (TIN)
2. Recipient Information
Information for each member or patron receiving a distribution:
Name
Address
TIN
3. Patronage Distribution Details
This section reports the types and amounts of distributions paid, which may include:
Total patronage dividends and nonpatronage distributions
Redemptions of nonqualified written notices of allocation
Patron’s share of total per-unit retain allocations paid in cash
Qualified payments made to the patron
Section 199A(a) qualified items or Specified Service Trade or Business (SSTB) items
Section 199A(g) deductions
Patron’s share of total investment credit
Patron’s share of total work opportunity credit
Any other applicable credits or deductions
4. Federal Income Tax Withheld
Report any federal income tax withheld from the patron’s distributions, including backup withholding, if applicable.
How to File Form 1099-PATR Online with eFileMyForms
Filing your 1099-PATR forms online is faster, more accurate, and more affordable than traditional paper filing. Our streamlined process takes just minutes:
Step 1: Gather Your Information
Before you start, collect W-9 forms from all recipients and validate them with a TIN validation.
- Contractor’s legal name and business name (if different)
- Mailing address
- Tax Identification Number (TIN) or Social Security Number
- Total amount paid during the tax year
- Your business EIN and contact information
Step 2: Enter or Import Your Data
Choose the method that works best for your business:
- Manual entry: Perfect for businesses filing 1-10 forms
- Excel/CSV upload: Bulk import for 10-100 forms using our template
Step 3: Review and Validate
Our system automatically checks for common errors including:
- Missing or invalid TIN numbers
- Incorrect name/TIN combinations
- Address formatting issues
- Missing required information
Step 4: Submit and Deliver
Once you approve your forms:
- We e-file directly with the IRS (same business day for submissions before 5 PM ET)
- Recipient copies are printed and mailed via USPS
- You receive confirmation of IRS acceptance
- All forms stored securely for 3+ years
Frequently Asked Questions to IRS Form 1099-PATR
When do I need to file Form 1099-PATR?
You are required to file Form 1099-PATR for each recipient under the following circumstances:
You paid $10 or more in patronage dividends or other cooperative distributions during the tax year, or
You withheld federal income tax under IRS backup withholding rules, even if the payment amount was less than $10
There is no minimum dollar threshold for filing when backup withholding applies, the form must be filed regardless of the payment amount.
Are there penalties for not filing Form 1099-PATR with the IRS?
Failure to file Form 1099-PATR accurately and on time or failure to furnish recipient copies may result in IRS penalties. Penalty amounts generally range from $60 to $680 per form, depending on how late the filing occurs and the size of the organization.
Start Filing Your 1099-PATR Forms Online Today
Simplify 1099-PATR reporting. Get started with eFileMyForms today.