E-File Form 1099-PATR Online to Report Cooperative Distributions

Cooperatives must file Form 1099-PATR for each person who receives at least $10 in patronage dividends or other reportable distributions under section 6044(b). A form is also required when federal income tax is withheld under the backup withholding rules, regardless of the payment amount.

Common types of cooperatives may include:

• Agricultural cooperatives
• Utility cooperatives
• Consumer cooperatives
• Worker cooperatives
• Credit union cooperatives

For tax year 2026, the Form 1099-PATR deadlines are:

• Recipient Copy: February 1, 2027
• Paper Filing: March 1, 2027
• E-filing: March 31, 2027

If a deadline falls on a weekend or legal holiday, it moves to the next business day.

A member generally has a membership relationship with the cooperative, while a patron is a person who conducts business or transactions with the cooperative. A person can be both a member and a patron.

To complete Form 1099-PATR, enter the cooperative's information, recipient details, and applicable distributions, credits, deductions, and other reportable amounts.

Payer Information

Enter the cooperative's name, address, TIN, and required contact information.

Recipient Information

Enter the recipient's TIN, name, and address.

What to report in each box?

• Box 1: Patronage Dividends - Report the patron's share of patronage dividends paid in cash, qualified written notices of allocation, and other qualifying property.
• Box 2: Nonpatronage Distributions - Report applicable nonpatronage distributions from farmers' cooperatives exempt under section 521.
• Box 3: Per-Unit Retain Allocations - Report the patron's share of per-unit retain allocations paid in cash or other qualifying forms.
• Box 4: Federal Income Tax Withheld - Report federal income tax withheld under backup withholding rules.
• Box 5: Redeemed Nonqualified Notices - Report redeemed nonqualified written notices of allocation and applicable per-unit retain certificates.
• Box 6: Section 199A(g) Deduction - Report the patron's share of the section 199A(g) deduction passed through by the cooperative.
• Box 7: Qualified Payments - Report qualified payments made by specified agricultural or horticultural cooperatives.
• Box 8: Section 199A(a) Qualified Items - Report qualified items of income, gain, deduction, or loss that are not from specified service trades or businesses.
• Box 9: Section 199A(a) SSTB Items - Report applicable qualified items from specified service trades or businesses.
• Box 10: Investment Credit - Report the patron's share of the investment credit.
• Box 11: Work Opportunity Credit - Report the patron's share of the Work Opportunity Credit.
• Box 12: Other Credits and Deductions - Report applicable other credits and deductions.
• Box 13: Specified Cooperatives - Check this box when reporting as a specified agricultural or horticultural cooperative.

Generally, cooperatives are not required to file Form 1099-PATR for payments made to a corporation, a tax-exempt organization, including certain tax-exempt trusts, the United States, a state, a possession, or the District of Columbia.

A cooperative primarily engaged in the retail sale of goods or services intended for the personal, living, or family use of its members may also request an exemption from filing by following the applicable IRS requirements.

No. Dividends paid on a cooperative's capital stock are generally reported on Form 1099-DIV, not Form 1099-PATR. Form 1099-PATR is used for patronage dividends and other distributions described under section 6044(b).