This 1099 PATR Form 2026 guide explains the IRS Taxable Distributions Received From Cooperatives. Form 1099-PATR reports cooperative-related payments and information that can affect business income and other return computations. The use of the goods or services and the category of the distribution matter. A cooperative statement should be coordinated with the taxpayer farm or other business records.
Reviewed October 31, 2026. This is an independent guide. The version and availability information below identifies the IRS documents used for this page.
What 1099 PATR Form 2026 does and who prepares it
A cooperative reports patronage distributions and other covered cooperative information to the recipient.
For the connected reporting route, see Form 1040 (Schedule F). Keep the role of that document separate from the task explained on this page.
| Official form | Form 1099-PATR |
|---|---|
| IRS title | Taxable Distributions Received From Cooperatives (Info Copy Only) |
| Guide period | 2026 |
| Target version | Apr 2025 |
| Availability | Current IRS catalog PDF |
| Last checked | October 31, 2026 |
Get the 1099 PATR Form 2026 PDF and check its status
Use the IRS source to confirm the document before completing a real filing. The download link is a reference to the official file; it is not a statement that every copy inside the PDF may be printed and submitted. Follow any instructions about electronic filing, scannable copies, recipient copies or attachments.
Which version of 1099 PATR Form 2026 should you use?
The 2026 in the title identifies the tax year or calendar-year information addressed by this guide. For a 2026 income reporting document, the preparation or filing activity may occur in 2027. Do not change the income year simply because the calendar has changed. The exact filing or furnishing date comes from the instructions for this form and the filer circumstances.
Records to gather for 1099 PATR Form 2026
- Cooperative statement.
- Purchases and business-use records.
- Patronage allocation details.
- Business income records.
- Qualified business income information when provided.
Keep a working reconciliation with these records. It should show the source of each reported item, any correction made before filing and the reason a different amount appears on a connected form. This is especially useful when a statement is corrected or a prior-year balance continues into the current calculation.
How to work through 1099 PATR Form 2026
- Identify the issuer and recipient. Check which person or entity prepares the information return and which person receives a statement. Use the correct copy and filing route for that role.
- Reconcile the underlying records. Compare the statement with the transaction, payroll, account or payment records. Resolve duplicate reporting and unexplained differences before carrying a total into a return.
- Read boxes and codes separately. Different boxes can describe different tax categories. A gross payment, a taxable amount, a withholding credit and an identifying code should not be combined as if they were one measure.
- Use the correct return treatment. An information return supplies facts. It does not independently establish every deduction, exclusion, credit or final tax result for the recipient.
- Address corrections at the source. Check the issuer correction process for an incorrect statement. If a related tax return has already been filed, review separately whether that return also needs a correction.
Form-specific IRS instructions and reporting details
The following points retain the operative wording of the IRS documents linked above. Read each point with its stated conditions and the applicable form version. References to another form or section describe a connected requirement; they do not mean that every reader must file every referenced document.
For the latest information about developments related to Form 1099-PATR and its instructions, such as legislation enacted after they were published, go to IRS.gov/Form1099PATR. You can get the General Instructions for Certain Information Returns at IRS.gov/1099GeneralInstructions.
In addition to these specific instructions, you should also use the current General Instructions for Certain Information Returns. Those general instructions include information about the following topics. • Who must file. • When and where to file. • Electronic reporting. • Corrected and void returns. • Statements to recipients. • Taxpayer identification numbers (TINs). • Backup withholding. • Penalties. • Other general topics. Online fillable copy. To ease statement furnishing requirements, Copy B has been made fillable online in a PDF format available at IRS.gov/Form1099PATR.
You may fill out Copy B online and send it to the recipient. Continuous use revision. Use these instructions for tax year 2025 and subsequent years until a superseding revision is issued.
Additional reporting conditions
File Form 1099-PATR, Taxable Distributions Received From Cooperatives, for each person to whom the cooperative has paid at least $10 in patronage dividends and other distributions described in section 6044(b), or from whom you withheld any federal income tax under the backup withholding rules regardless of the amount of the payment. A cooperative determined to be primarily engaged in the retail sale of goods or services that are generally for personal, living, or family use of the members may ask for and receive exemption from filing Form 1099-PATR.
See Form 3491, Consumer Cooperative Exemption Application, for information about how to apply for this exemption. Report dividends paid on a cooperative's capital stock on Form 1099-DIV, Dividends and Distributions. Report on Form 1099-PATR only items of income, expenses, and credits that you properly pass through to patrons for reporting on the patron's tax return.
Exceptions. Generally, you are not required to file Form 1099-PATR for payments made to a corporation, a tax-exempt organization including tax-exempt trusts (HSAs, Archer MSAs, and Coverdell ESAs), the United States, a state, a possession, or the District of Columbia. See Regulations section 1.6044-3(c).
If you are required to file Form 1099-PATR, you must furnish a statement to the recipient. For more information about the requirement to furnish statements to recipients, see part M in the current General Instructions for Certain Information Returns.
Calculations and supporting information
The account number is required if you have multiple accounts for a recipient for whom you are filing more than one Form 1099-PATR. Additionally, the IRS encourages you to designate an account number for all Forms 1099-PATR that you file. See part L in the current General Instructions for Certain Information Returns.
Enter the patron’s share of total patronage dividends paid in cash (including qualified or “consent” checks), qualified written notices of allocation (face amount), and other property (except nonqualified written notices of allocation) allowable as a deduction under section 1382(b)(1).
Enter the patron’s share of the total per-unit retain allocations paid in cash, qualified per-unit retain certificates (face amount), and other property (except nonqualified per-unit retain certificates) allowable as a deduction under section 1382(b)(3).
Enter amounts reported to the patrons that are qualified items of income, gain, deduction, or loss from qualified trades or businesses that are not a specified service trade or business (SSTB) for purposes of section 199A. Examples of income that are not qualified items include tax-exempt income, capital gains, and income that isn't effectively connected with the conduct of a trade or business within the United States. See the Instructions for Form 8995-A, Qualified Business Income Deduction, for more information on qualified items. Report items relating to SSTBs separately in box 9.
Exceptions and related reporting
Enter backup withholding on patronage payments. 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. See Regulations section 31.3406(b)(2)-5 for more information on backup withholding by cooperatives. For more information on backup withholding, including the applicable rate, see part N in the current General Instructions for Certain Information Returns.
Enter amounts reported to the patrons that are qualified items from otherwise qualified trades or businesses that are an SSTB for purposes of section 199A. Examples of SSTBs include the provision of services in the fields of health, law, accounting, etc. See the Instructions for Form 8995-A for more information on SSTBs and income that does not qualify as qualified items.
Enter the amount of redeemed nonqualified written notices of allocation that were paid as a patronage dividend and the amount of redeemed nonqualified per-unit retain certificates that were paid as a per-unit retain allocation. See sections 1382(b)(2) and (4).
Further form details
For specified agricultural and horticultural cooperatives only, enter the patron's share of the amount of section 199A(g) deduction claimed by the cooperative under section 199A(g) and passed through to the patron. This amount must have been designated in a written notice sent to the patron from the cooperative within the payment period under section 1382(d). The deduction allocated to each patron cannot exceed 9% of the qualified payments reported in box 7.
Only eligible taxpayers, which does not include a C corporation that is not itself a specified agricultural or horticultural cooperative, may claim a section 199A(g) deduction that is passed through. Do not reduce the amounts reported in box 1 or box 3 by the amount reported in box 6. Note. The cooperative must reduce its section 1382 deduction by the amount of the section 199A(g) deduction passed through to its patrons.
Check this box if you are reporting information as a specified agricultural or horticultural cooperative, defined in section 199A(g)(4)(A) as a cooperative to which part I of subchapter T of chapter 1 of subtitle A of the Code applies, which is engaged (1) in the manufacturing, production, growth, or extraction in whole or significant part of any agricultural or horticultural product; or (2) in the marketing of agricultural or horticultural products.
This is important tax information and is being furnished to the IRS. If you are required to file a return, a negligence penalty or other sanction may be imposed on you if this income is taxable and the IRS determines that it has not been reported.
Reading the lines and boxes
These selected labels come from the linked target PDF. They are a reading aid, not a replacement for the full line instructions or a completed calculation. Match the label and document version before transferring any amount.
| Line or box | Label in the source form | What to check |
|---|---|---|
| 2 | Nonpatronage distributions Form 1099-PATR | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 3 | Per-unit retain allocations | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
A practical example
A farming business receives a cooperative statement and compares it with its purchase and income records. The taxpayer identifies the relevant distribution categories before carrying supported amounts to the farming return and any related deduction computation.
This example illustrates the order of the review. It does not assume an unverified deduction, exemption, treaty rate or final tax amount. The applicable form instructions and the actual records determine the result.
Common mistakes to avoid with 1099 PATR Form 2026
- Do not assume every distribution has the same treatment regardless of personal or business use.
- Match the statement categories to the applicable business schedule.
- Check any separate deduction or credit information supplied by the cooperative.
Questions about 1099 PATR Form 2026
Does receiving or downloading this form mean I must file it?
A cooperative reports patronage distributions and other covered cooperative information to the recipient. The form purpose and the applicable filing or furnishing conditions determine the action. Downloading a blank PDF does not itself create a filing obligation or establish eligibility for a tax benefit.
Is the revision date always the same as the tax year?
No. Some forms show a tax year, while continuing-use forms show a revision date and ask separately for the reporting period. Check the actual document and instructions. Do not relabel a payment or transaction solely because it was reported in a later calendar year.
What should I do if the underlying information is wrong?
Do not assume every distribution has the same treatment regardless of personal or business use. Keep the original record and the correction trail. The issuer correction process, an amended return and an updated certificate can be different procedures. Choose the process that matches the document and the actual error.
Which records should I keep with the completed form?
Retain the source documents, applicable worksheets, submitted version and filing or furnishing confirmations. For this form, the working file should include cooperative statement, purchases and business-use records, patronage allocation details. Keep continuing balances and prior-year support for as long as they remain relevant under the applicable recordkeeping rules.
Related forms and next steps
Use these guides when the connected issue applies to your records. Each page has its own purpose, reporting year and availability status.