If you are a Cooperatives (Agricultural, Utility, Consumer) or similar entity that has paid $10 or more in patronage dividends to your members, you are required to file Form 1099-PATR
Tax Year 2026 Form 1099-PATR Filing
File Form 1099-PATR Online for 2026
File Form 1099-PATR to report taxable distributions received by patrons from cooperatives, including patronage dividends. Prepare federal information returns with TaxZerone using bulk patron data uploads, filing-data validation, IRS e-filing, available state filing options, and patron copy delivery.
✓IRS-authorized
✓SOC 2 Type II
✓Federal + state
✓Secure Patron Copies
CORRECTED (if checked)
PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.
PAYER'S TIN
RECIPIENT'S TIN
RECIPIENT'S name
Street address (including apt. no.)
City or town, state or province, country, and ZIP or foreign postal code
Account number (see instructions)
1 Patronage dividends
$
2 Nonpatronage distributions
$
3 Per-unit retain allocations
$
OMB No. 1545-0118
Form1099-PATR
(Rev. April 2025)
For calendar year
4 Federal income tax withheld
$
5 Redeemed nonqualified notices
$
6 Section 199A(g) deduction
$
7 Qualified payments (Section 199A(b)(7))
$
8 Section 199A(a) qual. items
$
9 Section 199A(a) SSTB items
$
10 Investment credit
$
11 Work opportunity credit
$
12 Other credits and deductions
$
13 Specified Coop
Taxable
Distributions
Received From
Cooperatives
Copy B
For Recipient
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.
Form1099-PATR(Rev. 4-2025)
(keep for your records)
www.irs.gov/Form1099PATR
Department of the Treasury - Internal Revenue Service
Start at just $2.49, with bulk filing prices as low as $0.59 per form.
✦Bulk upload✦TIN matching✦Data validation✦Federal e-filing✦State filing✦Schedule filing✦ZeroneVault delivery✦Print and mail✦Bulk upload✦TIN matching✦Data validation✦Federal e-filing✦State filing✦Schedule filing✦ZeroneVault delivery✦Print and mail
1099-PATR Basics
What is Form 1099-PATR?
Form 1099-PATR, Taxable Distributions Received From Cooperatives, is an IRS information return used to report taxable distributions that cooperatives pay or allocate to their patrons.
It may report:
- Patronage dividends: Qualifying distributions based on a patron’s business with a cooperative.
- Other taxable distributions: Reportable nonpatronage distributions and per-unit retain allocations, as applicable.
- Tax information: Certain credits, deductions, and federal income tax withheld.
Patrons use the information on Form 1099-PATR to determine how the reported amounts affect their federal income tax returns
Zee can help to File 1099-PATR
Form 1099-PATR
2026
Recipient
John Doe
TIN
XXX-XX-1234
Box 1, Patronage dividends
$5,357
Box 2, Nonpatronage distributions
$1,200
Box 3, Per-unit retain allocations
$850
Box 4, Federal income tax withheld
$1,500
✓ Ready for filing
Filing Basics
Who files Form 1099-PATR and who receives it?
Cooperatives use Form 1099-PATR to report qualifying patronage dividends and other reportable distributions paid or allocated to patrons.
The IRS generally requires reporting when a patron receives at least $10 in reportable distributions under Section 6044(b), or
when federal income tax is withheld under backup withholding rules, regardless of the amount.
Who must file Form 1099-PATR?
Cooperatives must file Form 1099-PATR when their payments meet IRS reporting requirements. These may include:
- Agricultural and farmers’ cooperatives
- Horticultural cooperatives
- Supply and purchasing cooperatives
- Marketing cooperatives that make reportable distributions
Who receives Form 1099-PATR?
Patrons receive Form 1099-PATR when they have reportable distributions or applicable federal income tax withholding. Depending on the cooperative’s activities and the reporting rules, patrons may include:
- Farmers and ranchers
- Individual cooperative members and other patrons
- Business owners and eligible business entities
- Partnerships, trusts, and estates, where applicable
Tax Year 2026
Form 1099-PATR reminders for 2026
Review these points before you prepare your 2026 returns.
Here's what changed on Form 1099-PATR this year!
$10 reporting threshold
File for each patron paid at least $10 in patronage dividends and other section 6044(b) distributions, or any patron subject to backup withholding.
Recipient TIN truncation
You may truncate a patron’s TIN on recipient statements. Truncation is not allowed on copies filed with the IRS, and the filer’s TIN may not be truncated.
Account numbers
Required when you file more than one 1099-PATR for the same patron. The IRS encourages an account number on every form.
Important Dates
2026 Form 1099-PATR Filing Deadlines
Stay on schedule with the IRS deadlines for reporting cooperative distributions and furnishing Form 1099-PATR copies to patrons.
FEBRUARY 2027
MONDAY
1
Filing Deadline
Patron Copies
February 1, 2027
Furnish Form 1099-PATR copies to patrons by the applicable deadline.
Electronic filing
March 31, 2027
File Form 1099-PATR with the IRS by the applicable deadline.
When a due date falls on a weekend or legal holiday, the deadline moves to the next business day. Confirm the date that applies to your filing method.
Explore 1099-PATR deadlinesNeed an Extension to File with the IRS?
Request an extension using Form 8809. Learn where and how to file, eligibility requirements, and due dates.
Need an Extension to Furnish Patron Copies?
Use Form 15397 to request more time to furnish statements when permitted. The IRS requires the request by fax, received no later than the original due date.
Filing Requirements
What information do you need?
Gather these details before preparing your Form 1099-PATR returns. Some details are required only for specific distributions or filing situations.
Payer (Cooperative) information
- Cooperative’s legal name
- Employer Identification Number (EIN)
- Address and contact information
Patron information
- Patron’s legal name
- Taxpayer identification number (TIN)
- Address and contact details
- Account number (if required)
Distribution information
- Patronage dividends and per-unit retain allocations
- Reportable nonpatronage distributions
- Redeemed nonqualified notices or certificates
- Section 199A amounts and other applicable credits or deductions
- Federal and State backup withholding, if applicable
How it Works
How to e-file Form 1099-PATR
Prepare, review, and submit your Form 1099-PATR returns through TaxZerone, then deliver patron copies using an available delivery option.
STEP 01
Enter or upload
Enter cooperative and patron details manually or upload your return data using TaxZerone’s supported Excel template
STEP 02
Review and validate
Review patron details, TIN's, distribution amounts, and applicable tax information. Correct missing or inaccurate entries before submitting your returns.
STEP 03
E-file and deliver
Electronically file with the IRS, manage applicable state filing, and securely deliver patron copies through ZeroneVault or by mail.
1099-PATR Filing Features
Everything you need for 1099-PATR filing
Tools that make reporting education program distributions easier, more accurate, and more convenient.
Bulk upload
Upload multiple patron records using supported Excel or CSV files instead of entering each form manually.
Data Validation
Check payer details, patron information, and amounts for missing or potentially incorrect data before filing.
TIN Matching
Verify taxpayer identification information to help reduce mismatches between patron names and TINs.
1099-PATR Corrections
Prepare and submit corrected forms when previously filed information needs to be updated.
Federal filing
Electronically submit Form 1099-PATR to the IRS and track your filing status.
State filing
Prepare and manage state 1099 requirements alongside your federal filing.
Schedule filing
Prepare forms in advance and schedule submission for a later date, where available.
Patron Copies
Deliver copies electronically through ZeroneVault or choose postal mailing for physical copies.
State Filing
Handle 1099-PATR state filing alongside
federal filing
Manage applicable federal and state reporting through one workflow.
Federal Filing
IRS
+
State Filing
Applicable State Agency
One workflow for your filing requirements
TaxZerone helps you prepare and manage applicable federal and state
filing information without switching between multiple workflows.
✓
Prepare state information
✓
Review state reporting data
✓
Manage applicable state filing
✓
Track filing status
Schedule filing
Prepare Today. Schedule Your Filing.
Prepare your Form 1099-PATR returns before the deadline and schedule filing for a later date.
Prepare patron forms ahead of deadlines
Reduce last-minute work
Keep filing activities organized
Manage multiple filing dates
Filing Schedule
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Patron copies
Share 1099-PATR copies with recipients
Complete your filing workflow by giving recipients the copies they need.
Secure delivery via ZeroneVault
✓
Convenient access: Patrons can securely access, download, and print their 1099-PATR copies online.
✓
Secure sharing: Deliver sensitive tax documents electronically through ZeroneVault.
✓
Easy access: Help patrons retrieve their tax statements whenever they need them.
Traditional postal mailing
✓
Physical copies: Provide printed 1099-PATR statements to patrons who prefer paper forms.
✓
Convenient delivery: Let TaxZerone handle the printing and mailing process.
✓
Complete workflow: Manage electronic delivery and postal mailing options from one platform.
Form 1099-PATR Pricing
Calculate Your Form 1099-PATR Filing Cost
Enter your number of Form 1099-PATR forms and see your estimated filing cost instantly. Add optional services if needed.
Form 1099-PATR E-filing
Price per form
| Number of Forms | Price per form |
|---|---|
| 1 to 25 | $2.49 |
| 26 to 50 | $1.99 |
| 51 to 100 | $1.59 |
| 101 to 250 | $1.29 |
| 251 to 500 | $1.09 |
| 501 to 1000 | $0.79 |
| 1001 and above | $0.59 |
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State Filing
File Form 1099-PATR forms with applicable states
$0.99/form
$0.99
Print & Mail
Mail physical Form 1099-PATR copies to employees.
$1.75/form
$1.75
ZeroneVault
Securely deliver employee Form 1099-PATR copies electronically.
$0.50/form
$0.50
Forms
1 × $2.49
Selected add-ons
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Add-on cost
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Total Price
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$2.49
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FAQs
Your Form 1099-PATR questions, answered
Penalties for Late Filing of Form 1099-PATR (2025 Tax Year). The penalties for late filing of Form 1099-PATR depend on how late the form is filed and whether it is filed electronically or on paper. Below are the penalty details based on the filing period:
- Filing on or before the due date: No penalty
- 1 to 30 days late:
- Paper filing: $60 per form
- E-filing: $60 per form
- 31 days to 1 day before August 1st:
- Paper filing: $130 per form
- E-filing: $130 per form
- After August 1st or not filed at all:
- Paper filing: $340 per form
- E-filing: $340 per form
These penalties increase with the delay and vary based on the method of filing. The IRS also provides a maximum penalty, which can be significant, depending on the number of forms.
When issuing or filling out IRS Form 1099-PATR (Taxable Distributions Received From Cooperatives), avoiding common reporting and data errors helps prevent processing delays, IRS mismatch notices, and penalties
- Mismatched Taxpayer Identification Numbers (TINs)
- Confusing Box Allocations
- Failing to Apply Backup Withholding Correctly
- Missing Filing Deadlines
- Neglecting to File Corrections