Form 1099-PATR, Taxable Distributions from Cooperatives Instructions
This form contains 70 fields organized into 15 sections. Below is a complete list of every field, its type, and what information is expected.
| Field Name | Type | Description |
|---|---|---|
| Additional Information | ||
| Text |
Enter any other information or amounts relevant to the recipient's distributions.
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| Credits | ||
| Number |
Enter the amount of investment credit passed through to the recipient.
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| Number |
Enter the amount of work opportunity credit passed through to the recipient.
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| Credits and Deductions | ||
| Text |
Enter any other credits or deductions applicable to the recipient.
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| Deductions | ||
| Number |
Enter the amount of domestic production activities deduction passed through to the recipient.
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| Distribution Code | ||
| topmostSubform[0].CopyB[0].CopyBHeader[0].f2_1[0 | Text |
Enter the two-digit code for the specific type of distribution or credit.
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| Distribution Details | ||
| Number |
Enter the amount for Box 5, which may represent a specific type of distribution or credit.
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| Number |
Enter the amount for Box 6, which may represent another type of distribution or credit.
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| Number |
Enter the amount for Box 7, which may represent a specific type of distribution or credit.
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| Number |
Enter the amount for Box 8, which may represent a specific type of distribution or credit.
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| Number |
Enter the amount for Box 9, which may represent a specific type of distribution or credit.
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| topmostSubform[0].CopyA[0].RightCol[0].Box10_ReadOrder[0].f1_18[0 | Number |
Enter the amount for Box 10, which may represent a specific type of distribution or credit.
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| topmostSubform[0].CopyA[0].RightCol[0].f1_19[0 | Number |
Enter the amount for Box 11, which may represent a specific type of distribution or credit.
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| topmostSubform[0].CopyA[0].RightCol[0].Box12_ReadOrder[0].f1_20[0 | Number |
Enter the amount for Box 12, which may represent a specific type of distribution or credit.
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| Distribution Information | ||
| Number |
Enter the amount for the specific distribution or credit. Refer to the form instructions for details on what amount to enter here.
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| Number |
Enter the amount for the specific distribution or credit. Refer to the form instructions for details on what amount to enter here.
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| Number |
Enter the amount for the specific distribution or credit. Refer to the form instructions for details on what amount to enter here.
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| Distributions | ||
| Number |
Enter the amount of patronage dividends received by the recipient.
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| Number |
Enter the amount of nonpatronage distributions received by the recipient.
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| Number |
Enter the amount of per-unit retain allocations received by the recipient.
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| Number |
Enter the amount of qualified payments received by the recipient.
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| topmostSubform[0].CopyC[0].RightCol[0].Box4_ReadOrder[0].f2_12[0 | Number |
Enter the amount of patronage dividends received by the recipient.
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| Number |
Enter the amount of nonpatronage distributions received by the recipient.
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| Number |
Enter the amount of per-unit retain allocations received by the recipient.
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| topmostSubform[0].CopyC[0].RightCol[0].f2_15[0 | Number |
Enter the amount of qualified payments received by the recipient.
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| Number |
Enter the amount of nonqualified notices and allocations received by the recipient.
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| Number |
Enter the amount of redemption of nonqualified notices and allocations received by the recipient.
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| Form Information | ||
| 20 | Text |
Enter the tax year for which the form is being filed. This should be a two-digit year, such as '20' for 2020.
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| Form Options | ||
| topmostSubform[0].CopyA[0].c1_1[0]_1 | CheckBox |
Check this box if applicable. Refer to the form instructions for specific conditions under which this box should be checked.
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| topmostSubform[0].CopyA[0].c1_1[1]_2 | CheckBox |
Check this box if applicable. Refer to the form instructions for specific conditions under which this box should be checked.
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| topmostSubform[0].CopyA[0].LeftCol[0].c1_2[0]_1 | CheckBox |
Check this box if applicable. Refer to the form instructions for specific conditions under which this box should be checked.
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| Payer Information | ||
| PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no | Text |
Enter the full name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number of the payer.
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| topmostSubform[0].CopyA[0].LeftCol[0].f1_3[0 | Text |
Enter the payer's Taxpayer Identification Number (TIN). This should be a numeric value up to 11 digits.
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| PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no | Text |
Enter the payer's name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number.
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| PAYER'S TIN | Text |
Enter the Taxpayer Identification Number (TIN) of the payer. This is a unique identifier for the entity making the payment.
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| PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no | Text |
Enter the payer's full name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number.
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| PAYER'S TIN | Text |
Enter the payer's Taxpayer Identification Number (TIN), which should be up to 11 characters long.
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| Recipient Information | ||
| RECIPIENT'S TIN | Text |
Enter the recipient's Taxpayer Identification Number (TIN). This should be a numeric value up to 11 digits.
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| RECIPIENT'S name | Text |
Enter the full name of the recipient.
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| Street address (including apt. no.) | Text |
Enter the street address of the recipient, including apartment number if applicable.
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| City or town, state or province, country, and ZIP or foreign postal code | Text |
Enter the city or town, state or province, country, and ZIP or foreign postal code of the recipient.
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| Account number (see instructions) | Text |
Enter the account number associated with the recipient, if applicable. Refer to the form instructions for more details. This can be up to 44 characters.
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| RECIPIENT'S TIN | Text |
Enter the Taxpayer Identification Number (TIN) of the recipient. This is a unique identifier for the individual or entity receiving the payment.
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| RECIPIENT'S name | Text |
Enter the full name of the recipient. This should match the name associated with the recipient's TIN.
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| Street address (including apt. no.) | Text |
Enter the street address of the recipient, including apartment number if applicable.
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| topmostSubform[0].CopyB[0].LeftCol[0].f2_7[0 | Text |
Enter the city, state, and ZIP code of the recipient's address.
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| topmostSubform[0].CopyB[0].LeftCol[0].f2_8[0 | Text |
Enter any additional address information for the recipient, such as a suite number or P.O. Box.
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| RECIPIENT'S TIN | Text |
Enter the recipient's Taxpayer Identification Number (TIN), which should be up to 11 characters long.
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| RECIPIENT'S name | Text |
Enter the recipient's full name.
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| topmostSubform[0].CopyC[0].LeftCol[0].f2_6[0 | Text |
Enter the relevant information for this field, which is part of the recipient's address details.
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| City or town, state or province, country, and ZIP or foreign postal code | Text |
Enter the city or town, state or province, country, and ZIP or foreign postal code for the recipient.
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| Account number (see instructions) | Text |
Enter the account number associated with the recipient, as per the instructions. This can be up to 44 characters long.
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| topmostSubform[0].CopyC[0].LeftCol[0].c2_2[0]_1 | CheckBox |
Check this box if the recipient is a corporation.
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| Text |
Enter the recipient's name.
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| Text |
Enter the recipient's address (street address, city, state, and ZIP code).
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| Text |
Enter the recipient's taxpayer identification number (TIN).
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| topmostSubform[0].CopyC[0].RightCol[0].c2_3[0]_1 | CheckBox |
Check this box if the recipient is a nominee/middleman.
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| Special Conditions | ||
| topmostSubform[0].CopyA[0].RightCol[0].c1_3[0]_1 | CheckBox |
Check this box if the specific condition related to Box 13 applies.
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| topmostSubform[0].CopyB[0].c2_1[0]_2 | CheckBox |
Check this box if the specific condition related to Box 14 applies.
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| Tax Information | ||
| Number |
Enter the amount of federal income tax withheld from the distributions.
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| 11 | Number |
Enter the amount for Box 11, which typically relates to tax-related information on the form.
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| Text |
Enter the relevant information for this field, which is part of the tax reporting section.
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| Text |
Enter the relevant information for this field, which is part of the tax reporting section.
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| topmostSubform[0].CopyB[0].RightCol[0].c2_3[0]_1 | CheckBox |
Check this box if applicable to the tax reporting requirements.
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| 20 | Text |
Enter the code for Box 20, which is a two-digit code related to specific tax information.
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| topmostSubform[0].CopyC[0].c2_1[0]_1 | CheckBox |
Check this box if applicable to the tax reporting requirements.
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| topmostSubform[0].CopyC[0].c2_1[1]_2 | CheckBox |
Check this box if applicable to the tax reporting requirements.
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| 11 | Number |
Enter the amount of federal income tax withheld from the recipient's distributions.
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| topmostSubform[0].CopyC[0].RightCol[0].Box12_ReadOrder[0].f2_20[0 | Number |
Enter the amount of backup withholding, if any, from the recipient's distributions.
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| Tax Withholding | ||
| Number |
Enter the amount for Box 4, which typically represents the tax withheld from the distribution.
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