IRS Form 1099-PATR (Tax Year 2025)
Taxable Distributions Received From Cooperatives
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The IRS now requires electronic filing of 10 or more information returns beginning with tax year 2023.
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IRS Form 1099-PATR, Taxable Distributions Received from Cooperatives, is a tax form used to report distributions received by individuals or businesses from cooperatives. This form specifically focuses on amounts received from cooperatives that may be subject to taxation.
Who Receives Form 1099-PATR
Individuals or entities that receive distributions from cooperatives during the tax year. This may include farmers, agricultural producers, or members of consumer cooperatives.
Who Sends Form 1099-PATR
Cooperatives that make distributions to their members or patrons are responsible for issuing Form 1099-PATR.
Purpose of Form 1099-PATR
To inform the IRS and recipients about the taxable distributions made by cooperatives during the year. To ensure that recipients report these distributions as income on their tax returns, as they may be taxable.
Due Date
Furnish Copy B to the borrower by January 31. File electronically by March 31.
