1099-PATR

What is Form 1099-PATR?

Form 1099-PATR reports taxable distributions received from cooperatives, including patronage dividends, per-unit retain allocations, and certain other pass-through items.

Members use the form to determine how much of their cooperative distributions must be reported as business or farm income and how much may adjust the basis of assets or be nontaxable.

Who needs to file Form 1099-PATR?

• Cooperatives that pay at least $10 in patronage dividends or other qualifying distributions to a member during the year.
• Any cooperative that withholds federal income tax under backup withholding rules for a member must file Form 1099-PATR regardless of the dollar amount of the distribution.

What's New for Tax Year 2026

Instructions clarify which distributions are reported on Form 1099-PATR versus Form 1099-DIV, and how to report items relevant to the section 199A qualified business income deduction.

Cooperatives are reminded that they should only report items that are properly passed through to patrons for inclusion on the patron return, and that some retail cooperatives may qualify for an exemption from filing.