Get Answers Support Tax Filings & Payments 1099 Other 1099s Are there any exceptions to file Form 1099-PATR? Last modified 3/29/2023 6:47:23 AM EST Cooperatives aren't required to file Form 1099-PATR if they payments or distributions they made were to the following. Corporations Tax-exempt organizations Tax-exempt trusts (HSAs, Archer MSAs, and Coverdell ESAs) The United States Any state A possession District of Columbia If a cooperative is involved in the retail of sales of goods or services for personal, living, or family use of the members, the cooperative can apply for and receive an exemption from filing Form 1099-PATR. Was this helpful? Yes No Related Questions What is IRS Form 1099-PATR? When is the deadline 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