Form 1099-PATR, Taxable Distributions Received From Cooperatives

Cooperatives file Form 1099-PATR for each person:

Form 1099-PATR (PDF)

Correction to the 2019 Form 1096, Annual Summary and Transmittal of U.S. Information Returns -- 04-NOV-2019

• To whom the they paid at least $10 in patronage dividends and other distributions described in section 6044(b).
• From whom they withheld any federal income tax under the backup withholding rules regardless of the amount of the payment.