Updated October 19, 2026. Quick answer: Form 1099-PATR is the statement a cooperative sends for taxable distributions it paid you. Its recipient instructions say “Distributions you received from a cooperative may be includible in your income.” Find the box you are reading in the table below.
The boxes, one page each
Each row links to the page that reads that part of the form. The right column is a line from the recipient instructions on the copy you keep. The form has thirteen boxes, and the pages group them by what they do.
| Page | What the recipient instructions say |
|---|---|
| Form 1099-PATR boxes 1, 2, 3 and 5 | “Shows patronage dividends paid to you during the year in cash” |
| Form 1099-PATR box 4 | “Shows backup withholding.” |
| Form 1099-PATR boxes 6 to 9 | “Shows your share of the cooperative’s section 199A(g) deduction passed through to you.” |
| Form 1099-PATR boxes 10 to 13 | “Shows investment credits passed through to you by the cooperative.” |
Who receives the form
The payer’s instructions say who the cooperative must send it to: “at least $10 in patronage dividends and other distributions described in section 6044(b)”. They also say where a different kind of payment is reported: “Report dividends paid on a cooperative’s capital stock on Form 1099-DIV”. For that form, see the Form 1099-DIV, 1099-INT and 1099-B guide.
Edition this guide follows
These pages read Form 1099-PATR (Rev. April 2025) and the Instructions for Form 1099-PATR (Rev. April 2025), the current files irs.gov served on 2026-10-19. The instructions say “Use these instructions for tax year 2025 and subsequent years until a superseding revision is issued.” Check the year printed on the form you received.
Common mistakes
- Leaving a redemption out because it was not taxed when issued. The recipient instructions say “You must report any redemptions in boxes 2 and 5 as ordinary income to the extent of the stated dollar value because they were not taxable when issued to you.”
- Treating box 4 as optional. It “Shows backup withholding.” and the instructions say “Report this amount on your income tax return as tax withheld.”
- Ignoring boxes 7 to 9 because no deduction is claimed. The instructions say “Amounts shown in boxes 7, 8, and 9 are information needed to compute your section 199A(a) deduction.”
Related: the Form 1099-DIV, 1099-INT and 1099-B guide, the Form 1099-NEC and 1099-MISC guide, Form 1040, and Form W-9.
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.