Easily file your 1099-PATRs online

What is Form 1099-PATR and when is it required?

Form 1099-PATR reports taxable distributions from cooperatives.

Cooperatives in the United States must file a 1099-PATR for each member that receives taxable distributions over the course of a tax year. A cooperative must file Form 1099-PATR when they distribute:

Patronage dividends
Nonpatronage distributions
Per-unit retain allocations
Redemption of nonqualified notices and retain allocations

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Can I file Form 1099-PATR online?

Yes. You can e-file Form 1099-PATR through the IRS website or by mail. You may also use Avalara 1099 & W-9 to streamline the e-filing process and help prevent costly errors.

E-file your 1099-PATR forms now

What are the IRS deadlines for filing Form 1099-PATR?

Send copies to recipients by January 31.
E-file with the IRS by March 31.

When these dates fall on a weekend or holiday, the deadline shifts to the next business day.

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Do I need to file Form 1099-PATR with state tax agencies?

It depends. Some states require you to file Form 1099-PATR directly, especially if state income tax was withheld or if you’re not using the IRS Combined Federal/State Filing Program (CF/SF). Requirements, deadlines, and formats vary by state.

E-file your 1099-PATRs with states

With Avalara 1099 & W-9, e-file, e-deliver, and e-correct the most common IRS form types

1042	1099-A	1099-LTC	3921
1042-S	1099-B	1099-MISC	3922
1094/1095	1099-C	1099-NEC	5498
1097-BTC	1099-CAP	1099-OID	5498-ESA
1098	1099-DIV	1099-PATR	5498-SA
1098-C	1099-G	1099-Q	T4A
1098-E	1099-INT	1099-R	W-2/2C
1098-Q	1099-K	1099-S	W-2G
1098-T	1099-LS	1099-SA

With Avalara 1099 & W-9, collect W-series IRS forms from your vendors.

W-4	W-8BEN	W-8BEN-E	W-8IMY
W-9

Avalara 1099 & W-9 offers forms for you to print, sign, and mail to the IRS

940/941

943

944

945

Live Q&A with 1099 experts

Got questions about the 1099-NEC, 1099-MISC, or 1042-S? Tune into our twice-weekly January webinar and get the answers you need — straight from 1099 and accounts payable professionals.