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Attention: 

Copy A of this form is provided for informational purposes only. Copy A appears in red, similar to the official IRS form. The official printed version of Copy A of this IRS form is scannable, but the online version of it, printed from this website, is not. Do not print and file copy A downloaded from this website; a penalty may be imposed for filing with the IRS information return forms that can't be scanned. See part O in the current General Instructions for Certain Information Returns, available at www.irs.gov/form1099, for more information about penalties.

Please note that Copy B and other copies of this form, which appear in black, may be downloaded and printed and used to satisfy the requirement to provide the information to the recipient.

To order official IRS information returns, which include a scannable Copy A for filing with the IRS and all other applicable copies of the form, visit www.IRS.gov/orderforms. Click on Employer and Information Returns, and we'll mail you the forms you request and their instructions, as well as any publications you may order.

Information returns may also be filed electronically using the IRS Filing Information Returns Electronically (FIRE) system (visit www.IRS.gov/FIRE) or the IRS Affordable Care Act Information Returns (AIR) program (visit www.IRS.gov/AIR).

See IRS Publications 1141, 1167, and 1179 for more information about printing these tax forms.

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9797
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-- CORRECTED
OMB No. 1545-0118

Form 1099-PATR
(Rev. January 2023)
Taxable Distributions Received From Cooperatives
For calendar year 20----

Copy A For Internal Revenue Service Center

File with Form 1096.

For Privacy Act and Paperwork Reduction Act Notice, see the current General Instructions for Certain Information Returns.

PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. ----
PAYER'S TIN ----
RECIPIENT'S TIN ----
RECIPIENT'S name ----
Street address (including apt. no.) ----
City or town, state or province, country, and ZIP or foreign postal code ----
Account number (see instructions) ----
2nd TIN not. --

1 Patronage dividends $ ----
2 Nonpatronage distributions $ ----
3 Per-unit retain allocations $ ----
4 Federal income tax withheld $ ----
5 Redeemed nonqualified notices $ ----
6 Section 199A(g) deduction $ ----
7 Qualified payments (Section 199A(b)(7)) $ ----
8 Section 199A(a) qual. items $ ----
9 Section 199A(a) SSTB items $ ----
10 Investment credit $ ----
11 Work opportunity credit $ ----
12 Other credits and deductions $ ----
13 Specified Coop --

Form 1099-PATR (Rev.1-2023)
Cat. No. 14435F
www.irs.gov/Form1099PATR
Department of the Treasury - Internal Revenue Service

Do Not Cut or Separate Forms on This Page - Do Not Cut or Separate Forms on This Page

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-- CORRECTED (if checked)
OMB No. 1545-0118

Form 1099-PATR
(Rev. January 2023)
Taxable Distributions Received From Cooperatives
For calendar year 20----

Copy B For Recipient

This is important tax information and is being furnished to the IRS. If you are required to file a return, a negligence penalty or other sanction may be imposed on you if this income is taxable and the IRS determines that it has not been reported.

PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. ----
PAYER'S TIN ----
RECIPIENT'S TIN ----
RECIPIENT'S name ----
Street address (including apt. no.) ----
City or town, state or province, country, and ZIP or foreign postal code ----
Account number (see instructions) ----

1 Patronage dividends $ ----
2 Nonpatronage distributions $ ----
3 Per-unit retain allocations $ ----
4 Federal income tax withheld $ ----
5 Redeemed nonqualified notices $ ----
6 Section 199A(g) deduction $ ----
7 Qualified payments (Section 199A(b)(7)) $ ----
8 Section 199A(a) qual. items $ ----
9 Section 199A(a) SSTB items $ ----
10 Investment credit $ ----
11 Work opportunity credit $ ----
12 Other credits and deductions $ ----
13 Specified Coop --

Form 1099-PATR (Rev.1-2023)
(keep for your records)
www.irs.gov/Form1099PATR
Department of the Treasury - Internal Revenue Service

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Instructions for Recipient

Distributions you received from a cooperative may be includible in your income. Generally, if you are an individual, report any amounts shown in boxes 1, 2, 3, and 5 as ordinary income, unless nontaxable, on your income tax return. You must report any redemptions in boxes 2 and 5 as ordinary income to the extent of the stated dollar value because they were not taxable when issued to you. Amounts shown in boxes 7, 8, and 9 are information needed to compute your section 199A(a) deduction. See the instructions for Form 8995 or 8995-A for more information.

Recipient's taxpayer identification number (TIN). For your protection, this form may show only the last four digits of your TIN. However, the issuer has reported your complete TIN to the IRS.

Account number. May show an account or other unique number the payer assigned to distinguish your account.

Box 1. Shows patronage dividends paid to you during the year in cash, qualified written notices of allocation (at stated dollar value), or other property (not including nonqualified allocations). Any dividends paid on (1) property bought for personal use or (2) capital assets or depreciable property used in your business are not taxable. However, if (2) applies, reduce the basis of the assets by this amount.

Box 2. Shows nonpatronage distributions paid to you during the year in cash, qualified written notices of allocation, or other property, and amounts you received in redemption of nonqualified written notices of allocation from nonpatronage sources.

Box 3. Shows patronage per-unit retain allocations paid to you during the year in cash, qualified per-unit retain certificates, or other property.

Box 4. Shows backup withholding. Generally, a payer must backup withhold if you didn't furnish your TIN. See Form W-9 and Pub. 505 for more information. Report this amount on your income tax return as tax withheld.

Box 5. Shows amounts you received when you redeemed nonqualified written notices of allocation and nonqualified per-unit retain allocations from patronage sources.

Box 6. Shows your share of the cooperative's section 199A(g) deduction passed through to you. The amount must have been designated in a written notice sent to you from the cooperative during the section 1382(d) payment period. To claim the deduction, you must not be a C corporation.

Box 7. Shows the amount of qualified payments paid to you on which the cooperative computed its section 199A(g) deduction. If there is an amount in this box and the amount is related to a trade or business for which you are claiming a section 199A(a) deduction, you are required to compute a reduction to your deduction per section 199A(b)(7). 

Box 8. Shows items received and reported in boxes 1, 2, 3, and 5 that may qualify as qualified items from trades or businesses that are not a specified service trade or business (SSTB) for purposes of the section 199A(a) deduction. Items relating to SSTBs are reported separately in box 9. 

Box 9. Shows amounts received and reported in boxes 1, 2, 3, and 5 from an SSTB that may qualify as qualified items for purposes of the section 199A(a) deduction. Use Form 8995 or 8995-A to determine your section 199A(a) deduction.

Box 10. Shows investment credits passed through to you by the cooperative. Use Form 3468 to compute your allowable credit.

Box 11. Shows work opportunity credits passed through to you. Use Form 5884 or 3800 to compute your allowable credit.

Box 12. Shows other credits and deductions passed through to you. For information on how to report credits, see the instructions for the specific credit form.

Box 13. If this box is checked, the information reported to you is from a specified agricultural or horticultural cooperative, as defined in section 199A(g)(4)(A).

Future developments. For the latest information about developments related to Form 1099-PATR and its instructions, such as legislation enacted after they were published, go to www.irs.gov/Form1099PATR.

Free File Program. Go to www.irs.gov/FreeFile to see if you qualify for no-cost online federal tax preparation, e-filing, and direct deposit or payment options.

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OMB No. 1545-0118

Form 1099-PATR
(Rev. January 2023)
Taxable Distributions Received From Cooperatives
For calendar year 20----

Copy C For Payer

For Privacy Act and Paperwork Reduction Act Notice, see the current General Instructions for Certain Information Returns.

PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. ----
PAYER'S TIN ----
RECIPIENT'S TIN ----
RECIPIENT'S name ----
Street address (including apt. no.) ----
City or town, state or province, country, and ZIP or foreign postal code ----
Account number (see instructions) ----
2nd TIN not. --

1 Patronage dividends $ ----
2 Nonpatronage distributions $ ----
3 Per-unit retain allocations $ ----
4 Federal income tax withheld $ ----
5 Redeemed nonqualified notices $ ----
6 Section 199A(g) deduction $ ----
7 Qualified payments (Section 199A(b)(7)) $ ----
8 Section 199A(a) qual. items $ ----
9 Section 199A(a) SSTB items $ ----
10 Investment credit $ ----
11 Work opportunity credit $ ----
12 Other credits and deductions $ ----
13 Specified Coop --

Form 1099-PATR (Rev.1-2023)
www.irs.gov/Form1099PATR
Department of the Treasury - Internal Revenue Service

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Instructions for Payer

To complete Form 1099-PATR, use:

• The current General Instructions for Certain Information Returns, and 
• The current Instructions for Form 1099-PATR.

To get and to order these instructions and additional forms, go to www.irs.gov/EmployerForms.

Caution: Because paper forms are scanned during processing, you cannot file certain Forms 1096, 1097, 1098, 1099, 3921, or 5498 that you print from the IRS website.

Filing and furnishing. For filing and furnishing instructions, including due dates, and requesting filing or furnishing extensions, see the current General Instructions for Certain Information Returns.

Foreign recipient. If the recipient is a nonresident alien, you may have to withhold federal income tax and file Form 1042-S. See the Instructions for Form 1042-S and Pub. 515.

Need help? If you have questions about reporting on Form 1099-PATR, call the Technical Services Operation (TSO) toll free at 866-455-7438 or 304-263-8700 (not toll free). Deaf or hard of hearing customers may call any of our toll-free numbers using their choice of relay service. 

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Department of the Treasury
Internal Revenue Service

Instructions for Form 1099-PATR
(Rev. January 2023)
Taxable Distributions Received From Cooperatives

Section references are to the Internal Revenue Code unless otherwise noted.

Future Developments

For the latest information about developments related to Form 1099-PATR and its instructions, such as legislation enacted after they were published, go to IRS.gov/Form1099PATR.

What's New

Continuous-use form and instructions. Form 1099-PATR and these instructions have been converted from an annual revision to continuous use. Both the form and instructions will be updated as needed. For the most recent versions, go to IRS.gov/Form1099PATR.

Reminders

In addition to these specific instructions, you should also use the current General Instructions for Certain Information Returns. Those general instructions include information about the following topics.

• Who must file.
• When and where to file.
• Electronic reporting.
• Corrected and void returns.
• Statements to recipients.
• Taxpayer identification numbers (TINs).
• Backup withholding.
• Penalties.
• Other general topics.

You can get the general instructions at IRS.gov/1099GeneralInstructions.

Online fillable copies. To ease statement furnishing requirements, Copies B and C have been made fillable online in a PDF format available at IRS.gov/Form1099PATR. You can complete these copies online for furnishing statements to recipients and for retaining in your own files.

Specific Instructions

File Form 1099-PATR, Taxable Distributions Received From Cooperatives, for each person to whom the cooperative has paid at least $10 in patronage dividends and other distributions described in section 6044(b), or from whom you withheld any federal income tax under the backup withholding rules regardless of the amount of the payment. A cooperative determined to be primarily engaged in the retail sale of goods or services that are generally for personal, living, or family use of the members may ask for and receive exemption from filing Form 1099-PATR. See Form 3491, Consumer Cooperative Exemption Application, for information about how to apply for this exemption. Report dividends paid on a cooperative's capital stock on Form 1099-DIV, Dividends and Distributions.

CAUTION! Report on Form 1099-PATR only items of income, expenses, and credits that you properly pass through to patrons for reporting on the patron's tax return.

Exceptions. Generally, you are not required to file Form 1099-PATR for payments made to a corporation, a tax-exempt organization including tax-exempt trusts (HSAs, Archer MSAs, and Coverdell ESAs), the United States, a state, a possession, or the District of Columbia. See Regulations section 1.6044-3(c).

Statements to Recipients

If you are required to file Form 1099-PATR, you must furnish a statement to the recipient. For more information about the requirement to furnish statements to recipients, see part M in the current General Instructions for Certain Information Returns.

Truncating recipient's TIN on payee statements. Pursuant to Regulations section 301.6109-4, all filers of this form may truncate a payee's TIN (social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN)) on payee statements. Truncation is not allowed on any documents the filer files with the IRS. A filer's TIN may not be truncated on any form. See part J in the current General Instructions for Certain Information Returns.

2nd TIN Not.

You may enter an "X" in this box if you were notified by the IRS twice within 3 calendar years that the payee provided an incorrect TIN. If you mark this box, the IRS will not send you any further notices about this account.

However, if you received both IRS notices in the same year, or if you received them in different years but they both related to information returns filed for the same year, do not check the box at this time. For purposes of the two-notices-in-3-years rule, you are considered to have received one notice and you are not required to send a second "B" notice to the taxpayer on receipt of the second notice. See part N in the current General Instructions for Certain Information Returns for more information.

TIP For information on the TIN Matching System offered by the IRS, see Items You Should Note in the current General Instructions for Certain Information Returns.

Account Number

The account number is required if you have multiple accounts for a recipient for whom you are filing more than one Form 1099-PATR. Additionally, the IRS encourages you to designate an account number for all Forms 1099-PATR that you file. See part L in the current General Instructions for Certain Information Returns.

Box 1. Patronage Dividends

Enter the patron's share of total patronage dividends paid in cash (including qualified or "consent" checks), qualified written notices of allocation (face amount), and other property (except nonqualified written notices of allocation) allowable as a deduction under section 1382(b)(1).

Box 2. Nonpatronage Distributions

For farmers’ cooperatives exempt from tax under section 521 only, enter the patron's share of the total amount paid in cash 

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(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 with respect to the cooperative's earnings that are derived from business done for the United States or any agency thereof or from nonpatronage sources allowable as a deduction under section 1382(c)(2)(A).
Redemptions of nonqualified written notices of allocation that were paid on a patronage basis with respect to the cooperative's earnings from nonpatronage sources allowable as a deduction under section 1382(c)(2)(B) are also required to be included in box 2. Prior to tax year 2020, these amounts were reported in box 5.

Box 3. Per-Unit Retain Allocations

Enter the patron's share of the total per-unit retain allocations paid in cash, qualified per-unit retain certificates (face amount), and other property (except nonqualified per-unit retain certificates) allowable as a deduction under section 1382(b)(3).

Box 4. Federal Income Tax Withheld

Enter backup withholding on patronage payments. Persons who have not furnished their TIN to you in the manner required are subject to withholding on payments required to be reported in boxes 1, 2, 3, and 5 to the extent such payments are in cash or qualified check. See Regulations section 31.3406(b)(2)-5 for more information on backup withholding by cooperatives.

For more information on backup withholding, including the applicable rate, see part N in the current General Instructions for Certain Information Returns.

Box 5. Redeemed Nonqualified Notices

Enter the amount of redeemed nonqualified written notices of allocation that were paid as a patronage dividend and the amount of redeemed nonqualified per-unit retain certificates that were paid as a per-unit retain allocation. See sections 1382(b)(2) and (4).

Box 6. Section 199A(g) Deduction

For specified agricultural and horticultural cooperatives only, enter the patron's share of the amount of section 199A(g) deduction claimed by the cooperative under section 199A(g) and passed through to the patron. This amount must have been designated in a written notice sent to the patron from the cooperative within the payment period under section 1382(d). The deduction allocated to each patron cannot exceed 9% of the qualified payments reported in box 7. Only eligible taxpayers, which does not include a C corporation that is not itself a specified agricultural or horticultural cooperative, may claim a section 199A(g) deduction that is passed through. Do not reduce the amounts reported in box 1 or box 3 by the amount reported in box 6.

Note. The cooperative must reduce its section 1382 deduction by the amount of the section 199A(g) deduction passed through to its patrons.

Box 7. Qualified Payments

For specified agricultural and horticultural cooperatives only, enter the qualified payments paid to the patron. You are required to provide this information whether or not you pass any of the section 199A(g) deduction through to the patrons. See section 199A(b)(7).

Box 8. Section 199A(a) Qualified Items

Enter amounts reported to the patrons that are qualified items of income, gain, deduction, or loss from qualified trades or businesses that are not a specified service trade or business (SSTB) for purposes of section 199A. Examples of income that are not qualified items include tax-exempt income, capital gains, and income that isn't effectively connected with the conduct of a trade or business within the United States. See the Instructions for Form 8995-A for more information on qualified items. Report items relating to SSTBs separately in box 9.

Box 9. Section 199A(a) SSTB Items

Enter amounts reported to the patrons that are qualified items from otherwise qualified trades or businesses that are an SSTB for purposes of section 199A. Examples of SSTBs include the provision of services in the fields of health, law, accounting, etc. See the Instructions for Form 8995-A for more information on SSTBs and income that does not qualify as qualified items.

Box 10. Investment Credit

Enter the patron's share of total investment credit.

Box 11. Work Opportunity Credit

Enter the patron's share of total work opportunity credit.

Box 12. Other Credits and Deductions

For the patron, state separately in box 12 the type and amount of each of the following credits and deductions.

• The empowerment zone employment credit (Form 8844).
• The low sulfur diesel fuel production credit (Form 8896).
• The credit for small employer health insurance premiums (Form 8941).
• The credit for employer differential wage payments (Form 8932).
• The deduction for capital costs incurred by small refiner cooperatives when complying with EPA sulfur regulations.
• The biodiesel, renewable diesel, or sustainable aviation fuel mixture credit (Form 8864).

Box 13. Specified Cooperatives

Check this box if you are reporting information as a specified agricultural or horticultural cooperative, defined in section 199A(g)(4)(A) as a cooperative to which part 1 of subchapter T of chapter 1 of subtitle A of the Code applies which is engaged (1) in the manufacturing, production, growth, or extraction in whole or significant part of any agricultural or horticultural product; or (2) in the marketing of agricultural or horticultural products.
