Get Answers Support Tax Filings & Payments 1099 Other 1099s What is IRS Form 1099-PATR? Last modified 3/29/2023 6:42:08 AM EST Form 1099-PATR is an annual IRS tax return filed by the cooperatives of business for each person if: They paid the person at least $10 in patronage dividends and other distributions mentioned in section 6044(b). If they withheld any federal income tax under the backup withholding rules from the person, irrespective of the payment amount. The individual for whom Form 1099-PATR is filed must receive a copy of the return from the cooperatives, as the distributions they receive from the cooperatives might be included in their taxable income. Was this helpful? Yes No Related Questions When is the deadline to file Form 1099-PATR? Are there any exceptions to file Form 1099-PATR? Are there any penalties associated with Form 1099-PATR? Go to Home Page Need more help? Get in touch with our dedicated support team Contact Us (704) 684-4751 support@taxbandits.com Sign Up for a FREE TaxBandits Account! The Smart CPA Choice Register Now Already have an account? Sign in