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IRS Form

Taxable Distributions Received From Cooperatives

File 1099-PATR Online

E-file 1099-PATR to report $10 or more in patronage dividends and other taxable distributions paid to members of a cooperative during the 2026 tax year. TaxFormHero offers bulk import from Excel, secure IRS transmission, and a filing deadline of March 31, 2027. E-filing starts from $1.99 a form with no signup fee or ongoing subscription requirements.

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E-File Deadline
March 31, 2027
Reporting Threshold
$10 or more in patronage dividends
Who Files
Cooperatives making taxable distributions to members

1099-PATR thresholds and deadlines by tax year

Payments made in General Form 1099-PATR threshold E-file deadline
2026 $10 or more March 31, 2027 No change to the form
2025 $10 or more March 31, 2026 Rev. 04/2025, the current revision
2024 and earlier $10 or more Check the deadline for that tax year Filing late or amending an older year

The $10 threshold has not moved and is not indexed for inflation. It does not apply at all where backup withholding was taken: a cooperative that withheld files the form whatever the size of the distribution.

Source: IRS, Instructions for Form 1099-PATR (Rev. 04/2025)

Form 1099-PATR for Tax Year 2026: no changes

The IRS instructions for this form have no What's New section at all. They are a continuous-use revision, Rev. 04/2025, valid for tax year 2025 and subsequent years until the IRS supersedes it. There is no 2026 edition to wait for and no new box to map.

The address-field split that reached much of the catalogue for 2026 does not apply here either, and the $10 threshold has not moved. If your 2025 member file worked, it still works.

That is a real answer rather than a shrug: a cooperative checking whether it needs to change anything before January can stop here. For what did change elsewhere, see our tax year 2026 changes page.

What is Form 1099-PATR?

Form 1099-PATR reports taxable distributions received from cooperatives: patronage dividends, nonpatronage distributions, per-unit retain allocations, redeemed nonqualified notices, and certain pass-through credits and deductions.

Boxes 6 through 9, with the box 13 checkbox, carry the section 199A amounts. Those are the figures a patron's accountant will query, and only amounts that genuinely pass through to the patron belong in them.

Members use the form to work out how much of a distribution is business or farm income, how much adjusts the basis of an asset, and how much is not taxable at all.

Who needs to file Form 1099-PATR?

  • Cooperatives that paid at least $10 in patronage dividends or other qualifying distributions to a member during the year.
  • Any cooperative that took backup withholding from a member, regardless of the size of the distribution — the $10 threshold does not apply in that case.
  • Some retail cooperatives qualify for an exemption from filing altogether.
  • An ordinary corporate dividend paid on stock goes on Form 1099-DIV instead. The distinction is patronage versus stock ownership, not the size of the payment.

Nothing changed on Form 1099-PATR for 2026

The IRS instructions for this form have no What's New section. They are a continuous-use revision — Rev. 04/2025, valid for tax year 2025 and subsequent years until the IRS supersedes it. There is no 2026 edition to wait for and no new box to map.

The address-field split that reached much of the catalogue for 2026 does not apply to this form either. If your 2025 member file worked, it still works.

The $10 threshold has not moved and is not indexed for inflation.

Form 1099-PATR box by box

Boxes on Form 1099-PATR and what each one holds
BoxWhat it holds
1Patronage dividends
2Nonpatronage distributions
3Per-unit retain allocations
4Federal income tax withheld
5Redeemed nonqualified notices
6Section 199A(g) deduction
7Qualified payments
8Section 199A(a) qualified items
9Section 199A(a) SSTB items
10Investment credit
11Work opportunity credit
12Other credits and deductions
13Specified cooperatives checkbox

Boxes 6 to 9 and box 13 are the section 199A group, and they are the ones a patron's accountant will query. Only report what genuinely passes through to the patron for inclusion on their own return.

1099-PATR or 1099-DIV?

Which form a cooperative distribution belongs on
The distributionForm
Patronage dividends and per-unit retain allocations1099-PATR
Section 199A amounts passed through to patrons1099-PATR, boxes 6–9
An ordinary corporate dividend paid on stock1099-DIV
Backup withholding, whatever the amount1099-PATR — the $10 threshold does not apply

Some retail cooperatives qualify for an exemption from filing altogether. Where you do file, the 1099-DIV is the form for anything that is a dividend on stock rather than a distribution on patronage.

1099-PATR Pricing

$1.99 per 1099-PATR form No signup fee · No subscription · Volume pricing down to $0.45

Volume pricing — each band charged at its own rate

Volume band Charged at Price per form
First 150 forms 1–150 $1.99
Next 350 forms 151–500 $0.99
Next 500 forms 501–1,000 $0.60
Beyond 1,000 every form after $0.45

What 1,500 1099-PATR forms actually costs

First 150 forms at $1.99 $298.50
Next 350 forms at $0.99 $346.50
Next 500 forms at $0.60 $300.00
Final 500 forms at $0.45 $225.00
Total — an average of $0.78 per form $1,170.00

Optional add-ons

State Filing $0.99 / form

Direct filing for 41+ states. CFSF states are always free.

Print & Mail $1.69 / form

USPS first-class recipient copies from a SOC 2 audited facility.

E-Delivery $0.19 / form

Encrypted PDF copies emailed to your recipients.

TIN Matching $0.49 / check

Validate name/TIN pairs before filing to avoid penalties.

Included at no extra cost

  • Direct IRS e-filing — no Form 1096 needed, it is a paper transmittal
  • Free recipient PDF copies to download and share
  • Bulk Excel/CSV import and built-in error validation
  • CFSF state filing for participating states
  • Secure storage of your filing data for 4 years

1099, 1098, W-2G, 5498 forms share this tier table. Volume tiers are counted per form type within a filing, so a large batch of 1099-PATR reaches the cheapest band on its own.

Estimate Your Filing Cost

Frequently Asked Questions: Filing 1099-PATR Online

Common questions about e-filing Form 1099-PATR with TaxFormHero. Still stuck? Contact our support team or browse the full FAQ page.

Cooperatives file one for each patron paid $10 or more in patronage dividends and other distributions during 2026, and for any patron from whom federal income tax was withheld regardless of amount.

The share of a cooperative’s earnings distributed back to its patrons in proportion to their business with the co-op. They go in box 1 and are generally taxable to the patron if the underlying purchases were business related.

Boxes 6 and 7 carry the section 199A(g) deduction passed through by the cooperative and the qualified payments used to compute it, and boxes 8 and 9 carry section 199A(a) items. Patrons need these to work out their qualified business income deduction.

Box 13 flags that the co-op is a specified agricultural or horticultural cooperative, which determines whether the section 199A(g) deduction can be passed through to patrons at all.

Recipient copies are due February 1, 2027. The IRS copy is due March 1, 2027 on paper and March 31, 2027 if you e-file. Because TaxFormHero files electronically you get the later IRS date, and we timestamp every submission so you have proof of filing. The February 1 date is not arbitrary: January 31, 2027 falls on a Sunday, and the IRS General Instructions for Certain Information Returns say, "If the regular due date falls on a Saturday, Sunday, or legal holiday in the District of Columbia or where the return is to be filed, file by the next business day."

If you file 10 or more information returns of any kind in the year, the IRS requires all of them to be filed electronically. That count is aggregated across every form type you file — ten 1099s and one W-2 puts you over the line. TaxFormHero is an IRS-authorized e-filing platform, so filing here satisfies the mandate.

$1.99 per form at the entry tier, dropping to $0.45 per form at volume, with no signup fee and no subscription. You only pay when you transmit. State filing, print & mail, e-delivery, and TIN matching are optional add-ons priced separately.

Yes. Open the form in your dashboard, tick Corrected, fix the figures, and transmit again — we submit it to the IRS as a correction and generate a fresh recipient copy. There is no separate charge for filing a correction to a form you originally filed with us.

The IRS charges a per-form penalty that increases the longer you wait, and it rises again if the failure is judged intentional. Penalties apply separately to the IRS copy and the recipient copy, so a single late form can be charged twice. Filing electronically on time is the cheapest way to avoid all of it.

Deadline for Filing Form 1099-PATR (Tax Year 2026)

Recipient copy February 1, 2027
Paper to IRS March 1, 2027
E-file to IRS March 31, 2027

Filing 10 or more information returns in aggregate means e-filing is required, so the e-file date is the one that applies to most filers.

Reviewed by Nazrul Huda, MSA, IRS PTIN Holder · last reviewed

Sources: IRS, Instructions for Form 1099-PATR (Rev. 04/2025) · IRS, General Instructions for Certain Information Returns

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