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North Las Vegas Nevada Form 1099-PATR: What You Should Know
What Kind of Income Can I Report If I Have a 1099-PATR? A 1099-PATR can be sent as payment for rent or services, payment of other farm expenses, and for distributions to shareholders. It can also be sent automatically as a lump sum for certain business investments or as a portion of an individual's income for certain business expenses or distributions. “Your 1099-PATR payment is a report of net income received from all sources other than: Farm income and capital gains paid by a qualified farm partnership of which you or your spouse are a partner.” [IRS Publication 970, U.S.
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