Instructions For Form 1099-Patr - 2018 Page 2
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2Box 3. Per-Unit Retain Allocations
Box 6. Domestic Production
Activities Deduction
Enter the total per-unit retain allocations paid in cash, qualified
per-unit retain certificates (face amount), and other property
For specified agricultural and horticultural cooperatives only,
(except nonqualified per-unit retain certificates).
enter the amount of any domestic production activities deduction
passed through to the patron. Do not reduce the amounts
Box 4. Federal Income Tax Withheld
reported in boxes 1 or 3.
Enter backup withholding. For example, persons who have not
Box 7. Investment Credit
furnished their TIN to you in the manner required are subject to
withholding at a 28% rate on payments required to be reported in
Enter the total investment credit for the patron.
boxes 1, 2, 3, and 5 to the extent such payments are in cash or
qualified check. See Regulations section 31.3406(b)(2)-5 for
Box 8. Work Opportunity Credit
more information on backup withholding by cooperatives.
Enter the total work opportunity credit for the patron.
Box 5. Redemption of Nonqualified
Box 9. Patron's AMT Adjustment
Notices and Retain Allocations
Enter the total alternative minimum tax (AMT) patronage
Enter the amount of redemptions of nonqualified written notices
dividend adjustment for the patron.
of allocation that were paid as a patronage dividend and the
amount of redemptions of nonqualified per-unit retain certificates
Box 10. Other Credits and Deductions
that were paid as a per-unit retain allocation.
For the patron, state separately in box 10 the type and amount of
In addition, for farmers’ cooperatives exempt from tax under
each of the following credits and deductions.
section 521 only, enter the amount of redemptions of
The credit for renewable energy and refined fuel (Form 8835).
nonqualified written notices of allocation that were paid on a
The empowerment zone credit (Form 8844).
patronage basis with respect to the cooperative’s earnings that
The low sulfur diesel fuel production credit (Form 8896).
are derived from business done for the United States or any
The credit for small employer health insurance premiums
agency thereof or from nonpatronage sources.
(Form 8941).
The credit for employer differential wage payments (Form
Pass-Through Credits and Deductions
8932).
The deduction for capital costs incurred by small refiner
Report in the appropriate boxes the patron's share of unused
cooperatives when complying with EPA sulfur regulations.
credits and deductions that the cooperative is passing through to
the patron.
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Instructions for Form 1099-PATR (2018)
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