1099 patr where to report on 1040

What is form 1099-PATR and who is supposed to file it?

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. 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.

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.

1099 patr where to report on 1040 Federal Form 1040 Instructional Booklet

This booklet includes instructions for filling out and filling (by mail or efile) your 1040 federal tax return.

We last updated the Form 1040 Instructional Booklet in January 2017, so this is the latest version of Form 1040-INS , fully updated for tax year 2016. You can download or print current or past-year PDFs of Form 1040-INS directly from TaxFormFinder. You can print other Federal tax forms here.

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