Updated October 19, 2026. Quick answer: Boxes 10, 11 and 12 of Form 1099-PATR show credits and deductions the cooperative passed through to you, and box 13 tells you whether the information came from a specified agricultural or horticultural cooperative. For the credits, the form names the credit form to use: Form 3468 for box 10 and Form 5884 or 3800 for box 11. For box 12 it sends you to the instructions for the specific credit form.
What boxes 10 to 13 report
The last four boxes are not income boxes. They are pass-through items and a type check. The recipient copy describes each one briefly, and the table in the next section collects those descriptions. The earlier boxes are covered in Form 1099-PATR boxes 1, 2, 3 and 5, Form 1099-PATR box 4 and Form 1099-PATR boxes 6 to 9, and the full list is in the Form 1099-PATR boxes guide.
The four boxes in the recipient’s words
Each row below is the form’s own description of the box and the pointer it gives.
| Box | What the recipient instructions say |
|---|---|
| Box 10, investment credit | “Shows investment credits passed through to you by the cooperative.” “Use Form 3468 to compute your allowable credit.” |
| Box 11, work opportunity credit | “Shows work opportunity credits passed through to you.” “Use Form 5884 or 3800 to compute your allowable credit.” |
| Box 12, other credits and deductions | “Shows other credits and deductions passed through to you.” “For information on how to report credits, see the instructions for the specific credit form.” |
| Box 13, specified cooperative | “If this box is checked, the information reported to you is from a specified agricultural or horticultural cooperative, as defined in section 199A(g)(4)(A).” |
The pattern in boxes 10 and 11 is the same: the box shows the amount the cooperative passed to you, and the form names where the credit is figured. Box 12 is more open, because the right form depends on which credit the cooperative reports. Box 13 is a check mark, not an amount.
Boxes 10 and 11: what the payer is told
The payer’s instructions for these two boxes are one sentence each. For box 10: “Enter the patron’s share of total investment credit.” For box 11: “Enter the patron’s share of total work opportunity credit.” The instructions do not explain the credits themselves, and neither does this page. What the recipient copy gives you is the instruction to use Form 3468 for the investment credit and Form 5884 or 3800 for the work opportunity credit.
Box 12: other credits and deductions
The payer’s instructions for box 12 begin with “For the patron, state separately in box 12 the type and amount of each of the following credits and deductions.” The list that follows names these items.
| Item | What the payer’s instructions list |
|---|---|
| Form 8844 | “The empowerment zone employment credit (Form 8844).” |
| Form 8896 | “The low sulfur diesel fuel production credit (Form 8896).” |
| Form 8941 | “The credit for small employer health insurance premiums (Form 8941).” |
| Form 8932 | “The credit for employer differential wage payments (Form 8932).” |
| Form 8864 | “The small agribiodiesel producer credit of an eligible small agribiodiesel producer (Form 8864).” |
| No form named | “The deduction for capital costs incurred by small refiner cooperatives when complying with EPA sulfur regulations.” |
So a box 12 entry should come with a description of the credit type and the amount. If the entry is not clear, ask the cooperative which credit it is, then follow the recipient copy: “For information on how to report credits, see the instructions for the specific credit form.”
Box 13: specified cooperatives
The recipient copy says a checked box 13 means the information is from a specified agricultural or horticultural cooperative. The payer’s instructions give the definition: “Check this box if you are reporting information as a specified agricultural or horticultural cooperative”, defined in section 199A(g)(4)(A). The definition continues with the type of business: “in the manufacturing, production, growth, or extraction in whole or significant part of any agricultural or horticultural product” or “in the marketing of agricultural or horticultural products.”
A checked box 13 also lines up with the section 199A(g) boxes discussed in Form 1099-PATR boxes 6 to 9. The payer’s instructions say boxes 6 and 7 are for specified agricultural and horticultural cooperatives only.
Where it goes on the return
The recipient copy says where to go for each credit, and the form numbers are the ones in the table above: Form 3468, Form 5884 or 3800, and the specific credit form for box 12. The recipient copy and the payer’s instructions name no line of the income tax return, so follow the credit forms. The general layout of the return is on the Form 1040 page. Other information returns with their own box lists are in the Form 1099-DIV, 1099-INT and 1099-B guide and the Form 1099-NEC and 1099-MISC guide.
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
- Using the wrong credit form for box 10. The form says “Use Form 3468 to compute your allowable credit.”
- Using the wrong credit form for box 11. The form says “Use Form 5884 or 3800 to compute your allowable credit.”
- Treating box 12 as one credit. The payer’s instructions say to “state separately in box 12 the type and amount of each of the following credits and deductions”.
Related: Form 1040, the Form 1099-DIV, 1099-INT and 1099-B guide, and the Form 1099-NEC and 1099-MISC guide.
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.