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A cooperative files Form 1099-PATR Taxable Distributions Received from Cooperatives for each person paid at least $10 in dividends and other distributions.

Patronage dividends and other distributions in boxes 1, 2, 3, and 5 from a cooperative are reported on Schedule C, Schedule F, or Form 4835. See recipient instructions for IRS Form 1099-PATR for additional information.

How to enter the data on Schedule C:

  1. From within your TaxAct® return (Online or Desktop), click Federal. On smaller devices, click in the upper left-hand corner, then choose Federal.
  2. Click Business Income in the Federal Quick Q&A Topics menu to expand the section, then choose Business Income or Loss from a Sole Proprietorship
  3. Click +Add Schedule C to create a new copy of the form or click Review to review a form already created
  4. Continue to the Business Income - Income screen and click Yes
  5. Continue to the Business Income - Other Income screen to enter the Form 1099-PATR amounts

How to enter the data on Schedule F:

  1. From within your TaxAct return (Online or Desktop), click Federal. On smaller devices, click in the upper left-hand corner, then choose Federal.
  2. Click Business Income in the Federal Quick Q&A Topics menu to expand the section, then choose Farming Income or Loss
  3. Click +Add Federal Schedule F to create a new copy of the form or click Review to review a form already created
  4. Continue to the screen titled Farm Income - Income and click Yes 
  5. Continue to the screen titled Farm Income - Cooperative Distributions to enter the Form 1099-PATR amounts

How to enter the data on Form 4835 for farm rental:

  1. From within your TaxAct return (Online or Desktop), click Federal. On smaller devices, click in the upper left-hand corner, then choose Federal.
  2. Click Rent or Royalty Income in the Federal Quick Q&A Topics menu to expand the section, then choose Farm rental for crop shares
  3. Click +Add Form 4835 to create a new copy of the form or click Review to review a form already created
  4. Continue to the Farm Rental - Income screen and click Yes 
  5. Continue to the Farm Rental - Cooperative Distributions screen to enter the Form 1099-PATR amounts

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