Form 1099-PATR (Taxable Distributions Received From Cooperatives)

Per the IRS instructions, 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. You can refer to the recipient instructions for IRS Form 1099-PATR for additional information.

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

To enter the data on Form 4835 for farm rental:

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

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