TaxBandits Knowledge Base

Are there any exceptions to file Form 1099-PATR?

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.