Updated October 19, 2026. Quick answer: Box 4 of Form 1099-PATR shows backup withholding, which means federal income tax the cooperative held back from your payments. The form tells you to report the amount on your income tax return as tax withheld. If you see a number here, look at the box 1, 2, 3 and 5 amounts it relates to and keep the form with your records.
What box 4 reports
The recipient copy gives box 4 a two-sentence description: “Shows backup withholding.” “Generally, a payer must backup withhold if you didn’t furnish your TIN.” On the form the box is labeled Federal income tax withheld, so this is the box that records tax taken out of your payments. The other boxes on the statement are explained in the Form 1099-PATR boxes guide.
Box 4 in the instructions, side by side
The table collects what the recipient copy and the payer’s instructions say about this box.
| Question | What the instructions say |
|---|---|
| What box 4 shows | “Shows backup withholding.” |
| When a payer must withhold | “Generally, a payer must backup withhold if you didn’t furnish your TIN.” |
| Where to read more | “See Form W-9 and Pub. 505 for more information.” |
| What to do with the amount | “Report this amount on your income tax return as tax withheld.” |
| Payments it can apply to (payer’s instructions) | “Persons who have not furnished their TIN to you in the manner required are subject to withholding on payments required to be reported in boxes 1, 2, 3, and 5 to the extent such payments are in cash or qualified check.” |
The last row comes from the cooperative’s own instructions. It matters because it ties box 4 to the boxes next to it: the withholding the payer describes relates to payments that are reported in boxes 1, 2, 3 and 5. Those boxes are covered in Form 1099-PATR boxes 1, 2, 3 and 5.
What the payer’s instructions add
The payer’s instructions begin box 4 with “Enter backup withholding on patronage payments.” They also point to a rule specific to cooperatives: “See Regulations section 31.3406(b)(2)-5 for more information on backup withholding by cooperatives.”
For the general rules they send the payer to a different document: “For more information on backup withholding, including the applicable rate, see part N in the current General Instructions for Certain Information Returns.” The rate is therefore not printed on the recipient copy. If you want to know how much was withheld, the number to use is the one in box 4.
Why you may get a form with only box 4 filled in
The payer’s instructions explain when a cooperative files this form at all. It files for each person to whom it has paid a stated amount of distributions, “or from whom you withheld any federal income tax under the backup withholding rules regardless of the amount of the payment.” In everyday terms, the instructions allow a Form 1099-PATR to be filed because of the withholding alone.
Your taxpayer identification number is part of the picture as well. The recipient copy says “For your protection, this form may show only the last four digits of your TIN.” “However, the issuer has reported your complete TIN to the IRS.” A shortened number on your copy therefore does not mean the cooperative lacked your number, and the box 4 description above is the part to read when withholding is shown.
Reading box 4 with the rest of the form
The recipient instructions open by describing the income boxes: “Distributions you received from a cooperative may be includible in your income.” When you sit down with your return, it can help to take the form in two passes. First note the amounts in boxes 1, 2, 3 and 5, which are discussed in Form 1099-PATR boxes 1, 2, 3 and 5. Then note box 4 separately, because the form tells you to report it as tax withheld, not as income. The section 199A and credit boxes are discussed in Form 1099-PATR boxes 6 to 9 and Form 1099-PATR boxes 10 to 13.
Form W-9 and Publication 505
The form sends you to two documents when you want more detail: “See Form W-9 and Pub. 505 for more information.” The Form W-9 page walks through that form. The same backup withholding issue appears on other information returns, for example backup withholding on Form 1099-DIV.
Where it goes on the return
The recipient copy answers this directly: “Report this amount on your income tax return as tax withheld.” The recipient copy and the payer’s instructions name no line of the return. A page on one withholding line of the return is Form 1040 line 25, and the instructions for the return you file are the place to confirm where this amount belongs.
Keeping Copy B is part of that job. The footer on the recipient copy reads (keep for your records), so file it with the rest of the paperwork for the year.
Edition and box numbers
This page reads Form 1099-PATR (Rev. April 2025), the recipient copy with its instructions, together with the payer’s Instructions for Form 1099-PATR (Rev. April 2025). The payer’s instructions say “Use these instructions for tax year 2025 and subsequent years until a superseding revision is issued.” Even so, check the year and edition printed on the form you received, because box numbers can change between editions. The recipient copy also points to a place for later changes: “For the latest information about developments related to Form 1099-PATR and its instructions, such as legislation enacted after they were published, go to www.irs.gov/Form1099PATR.”
Common mistakes
- Ignoring box 4 because the income boxes look complete. The form says “Report this amount on your income tax return as tax withheld.”
- Overlooking the link to your TIN. The form says “Generally, a payer must backup withhold if you didn’t furnish your TIN.” and sends you to Form W-9 and Pub. 505.
- Reading the withholding as a separate payment. The payer’s instructions tie it to the cooperative’s payments, saying “Persons who have not furnished their TIN to you in the manner required are subject to withholding on payments required to be reported in boxes 1, 2, 3, and 5”.
Related: Form W-9, backup withholding on Form 1099-DIV, and Form 1040 line 25.
Sources
- Form 1099-PATR, Taxable Distributions Received From Cooperatives (Rev. 2025), with Instructions for Recipient: https://www.irs.gov/pub/irs-pdf/f1099ptr.pdf
- Instructions for Form 1099-PATR: https://www.irs.gov/pub/irs-pdf/i1099ptr.pdf
- IRS: About Form 1099-PATR: https://www.irs.gov/forms-pubs/about-form-1099-patr
Read from the IRS documents linked above on October 19, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.