Rochester New York Form 1099-PATR 2023-2025

Rochester New York Form 1099-PATR: What You Should Know

Nov 11, 2025 — Information Returns Processing — Tax Notes. Form 1099-X, Expiry of Return, Payment of Liabilities. Nov 18, 2025 — Information Returns Processing — Tax Notes. Form 1099-K, Certification of Nonparticipating State Plan. Forms 1099-PATR, Taxable Distributions Received From Cooperatives (2) Information Returns Processing — Tax Notes: Form 1099-PATR (Payment of dividends) If the partnership owns a controlled subsidiary, Form 1099‑PATR must be filed on Form 1041 or 1099‑MISC. Form 1099-PATR, Taxable Distributions Received — IRS Filed by the IRS on or before the due date (including extensions) for filing an amended return for the taxable year, the payment of dividends (from a cooperative) by the cooperative to its members is treated as income to the cooperative for the taxable year when the payments are received by the members of the cooperative. The tax on distributive payments from a cooperative generally applies to all the cooperative's shareholders equally. If the distribution was made to a person who was not a shareholder of the cooperative, except as indicated below, it is treated as taxable income for all unrelated parties as described in Section 3.16 of Part I. Information Returns Processing — Tax Notes In general, a cooperative will not receive a 1099-PATR if 1) it received distributions to the extent the dividend was distributed on or after October 13, 2018, and after the effective date of this rule, and 2) no other taxpayer claimed the dividend and the amount of the distribution was not greater than 2% of the total gross income of the cooperative for the taxable year that includes the date on which the distributive payments were made to the recipient, whether the amount was allocated to each shareholder.

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