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Deadline to File Form 1099-PATR for 2024 Tax Year

Cooperatives should use Form 1099-PATR to report taxable distributions of $10 or more, including patronage dividends, other distributions,
or similar payments made to their members or patrons.

As a cooperative, you are required to file Form 1099-PATR with the IRS and provide recipient copies before the deadlines.
The filing and recipient deadlines for Form 1099-PATR differ, as outlined below.

Category Deadline
Recipient Copy Deadline January 31, 2025
IRS E-filing Deadline March 31, 2025

What Information is Required to E-file Form 1099-PATR Online?

TaxBandits for Every Business IRS Form 1099-PATR
  • 1. Payer Details: Name, EIN, and Address
  • 2. Recipient Details: Name, TIN, Address
  • 3. Patronage Details:
    1. Total patronage dividends and nonpatronage distributions
    2. Redemptions of nonqualified written notices of allocation
    3. Federal income tax and backup withholding
    4. Domestic production activities deductions (if applicable)
    5. Section 199A(a) qualified or SSTB items
    6. Investment and Work Opportunity credits

E-file 1099-PATR in minutes! You can enter this information manually, or upload it via our bulk-upload template.

How to E-file Form 1099-PATR Online for 2024 with TaxBandits?

Choose Form 1099-PATR

Start by selecting Form 1099-PATR from your dashboard. With TaxBandits, you can file this form for both the current and previous tax years.

Enter Form 1099-PATR Details

Enter the information manually or use the 'Bulk Import' option to upload data using our CSV template for Form 1099-PATR. Save your progress by clicking "Save as draft" and continue from where you left off.

Review Form 1099-PATR Information

You can select how you'd like to distribute recipient copies—by mail, online access, or with the BanditComplete option, which offers both.

Form 1099 PATR to the IRS

Review the information entered on Form 1099-PATR and make any necessary changes.

Deliver Recipient Copy (Online/Postal)

After reviewing, transmit the completed Form 1099-PATR to the IRS.

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Benefits of Filing 1099-PATR Online with TaxBandits

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Get Instant Filing Status

Receive real-time updates on your 1099-PATR filings via email or track them anytime from your dashboard. Stay informed every step of the way.

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Address Book

Import business and recipient information from your Address Book for quick, error-free submissions across various forms like BOIR, Payroll, 94x forms, W-9, W-2, ACA, and more.

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Bulk Upload

Easily file multiple returns with TaxBandits. Import your 1099-PATR data using our CSV template, then upload it back into our system. You can review the uploaded data and make any necessary corrections.

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Recipient Copy

Distribution Distribute 1099-PATR recipient copies via postal mail or online access. You can also download copies in your preferred format and mail it to your recipient on your own.

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Internal Audit Check

TaxBandits internal audit check ensures that your Forms are validated through IRS business rules. Any errors identified will be listed and you will be prompted to fix those instantly.

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TIN Validation

Ensure accuracy by validating your payer TIN against the IRS database. This helps you e-file your 1099-PATR correctly and avoid IRS B-Notices.

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IRIS Business Validations

Guarantee the accuracy of your tax returns with our IRIS Validation feature, which automatically detects and corrects errors and inconsistencies before submission.

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Save Form Drafts

Complete and File your 1099-PATR returns at your own pace. TaxBandits lets you save your work as a draft. Easily pick up and continue your filing whenever you're ready.

Exclusive Pro Features Designed for Tax Professionals

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Add unlimited team members to streamline your workflow. Assign your staff roles—Preparer, Approver, and Transmitter—based on their filing responsibilities.

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BanditConnect (Client Management)

Communicate and securely share files with your clients using BanditConnect. Customize the secure portal to reflect your branding.

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Custom Reports

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Frequently Asked Questions to File 1099-PATR Online

What is a Form 1099-PATR?

IRS Form 1099-PATR, Taxable Distributions Received from Cooperatives, is issued to each person

  • Who has received at least $10 in patronage dividends or other distributions from the cooperative, as described in section 6044(b).
  • From whom you withheld any federal income tax under backup withholding rules, regardless of the payment amount.

Who must file Form 1099-PATR?

Cooperatives that have distributed $10 or more to their members or patrons in patronage dividends, other distributions, or similar payments must file Form 1099-PATR.

Common types of cooperatives that provide taxable distributions include:

  • Agricultural Cooperatives
  • Utility Cooperatives
  • Consumer Cooperatives
  • Workers' Cooperatives
  • Credit Union Cooperatives

When is the deadline to file Form 1099-PATR?

The reporting deadline for filing Form 1099-PATR is as follows, and it is essential to be aware of these dates to ensure compliance with IRS regulations:

  • E-filing Deadline - March 31,2025
  • Recipient Copy Distribution - January 31,2025
  • Paper Filing - February 28,2025
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Note: If the deadline falls on a weekend or Federal holiday, it moves to the next business day.


What is the Difference between Members and Patrons?

Members Patrons
Ownership stake in the Cooperative May or may not have ownership in Cooperative
Member has an voting rights in the cooperative’s governance Patrons does not have voting rights
Actively participate in decision-making processes in cooperative Only engage in business transaction with the cooperative
Receives patronage dividends based on usage Receives dividends based on the business conducted with the co-op, whether or not they are a member

How to fill out Form 1099-PATR?

To complete Form 1099-PATR, you will need to enter the relevant information in each box based on the distributions made by your cooperative. Ensure that all amounts are accurately reported, as these distributions are taxable to the recipient. Below is a guide to filling out each section of the form:

Boxes for Payer Information

1. Enter your information like Name, Address, City or Town, State, Postal Code, and Phone Number

2. Enter your TIN (EIN/SSN)

Boxes for Recipient Information

1. Enter your Recipient TIN

2. Enter your Recipient Name

3. Enter your Recipient Address

4. Enter your Recipient City, State, Country, and ZIP code

IRS Form 1099-PATR

Boxes for Debt information

  • Box 1: Patronage Dividends

    Enter the patron’s share of patronage dividends paid in cash or property.

  • Box 2: Nonpatronage Distributions

    Enter non patronage distributions paid to the patron from non patronage earnings.

  • Box 3: Per-Unit Retain Allocations

    Enter per-unit retain allocations paid to the patron.

  • Box 4: Federal Income Tax Withheld

    Enter any federal tax withheld on patronage payments.

  • Box 5: Redeemed Nonqualified Notices

    Enter redeemed nonqualified notices

  • Box 6: Section 199A(g) Deduction

    Enter the patron's share of the Section 199A(g) deduction passed through.

  • Box 7: Qualified Payments

    Enter qualified payments made by agricultural or horticultural cooperatives.

  • Box 8: Section 199A(a) Qualified Items

    Enter qualified items of income or loss, excluding SSTBs.

  • Box 9: Section 199A(a) SSTB Items

    Enter items from specified service trades or businesses (SSTBs).

  • Box 10: Investment Credit

    Enter the patron's share of investment credits.

  • Box 11: Work Opportunity Credit

    Enter the patron's share of work opportunity credit.

  • Box 12: Other Credits and Deductions

    Specify any other credits or deductions.

  • Box 13: Specified Cooperatives

    Check if reporting for a specified agricultural or horticultural cooperative.


What are the exceptions to File Form 1099 PATR?

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.

For more information visit: https://www.irs.gov/instructions/i1099ptr/index.html

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