Form 1099-Patr - Taxable Distributions Received From Cooperatives

Instructions for Recipient

Box 5. Shows amounts you received when you redeemed nonqualified written

notices of allocation and nonqualified per-unit retain allocations. Because these

Distributions you received from a cooperative may be includible in your income.

were not taxable when issued to you, you must report the redemption as

Generally, if you are an individual, report any amounts shown in boxes 1, 2, 3,

ordinary income to the extent of the stated dollar value.

and 5 as income, unless nontaxable, on Schedule F (Form 1040), Schedule C

Box 6. Shows the deduction amount you may take based on your portion of

(Form 1040), or Form 4835. See the Instructions for Schedule F (Form 1040) and

patronage dividends or per-unit retain allocations (boxes 1 and 3) attributable to

Pub. 225 for more information.

qualified production activities income. To claim the deduction amount, this

Recipient's identification number. For your protection, this form may show

amount must have been designated in a written notice sent to you from the

only the last four digits of your social security number (SSN), individual taxpayer

cooperative within the payment period under section 1382(d). Enter on the

identification number (ITIN), adoption taxpayer identification number (ATIN), or

appropriate line of Form 8903.

employer identification number (EIN). However, the issuer has reported your

Box 7. This box shows unused investment credits passed through to you by the

complete identification number to the IRS.

cooperative. Use Form 3468, and its instructions, to figure the amount of credit

Account number. May show an account or other unique number the payer

to which you are entitled.

assigned to distinguish your account.

Box 8. This box shows unused work opportunity credits passed through to you

Box 1. Shows patronage dividends paid to you during the year in cash, qualified

by the cooperative. Use Form 5884 to figure the amount of credit to which you

written notices of allocation (at stated dollar value), or other property (not including

are entitled. If your only source of the credit is the cooperative, use Form 3800

nonqualified allocations). Any dividends paid on (1) property bought for personal

instead.

use or (2) capital assets or depreciable property used in your business are not

Box 9. Shows the alternative minimum tax (AMT) adjustment passed through to

taxable. However, if (2) applies, reduce the basis of the assets by this amount.

you by the cooperative. Report this amount on Form 6251 on the appropriate

Box 2. Shows nonpatronage distributions paid to you during the year in cash,

line in Part I.

qualified written notices of allocation, or other property (not including

Box 10. This box shows other unused credits and deductions (including

nonqualified written notices of allocation).

depreciation) passed through to you by the cooperative. For information on how

Box 3. Shows per-unit retain allocations paid to you during the year in cash,

to report credits, see the instructions for the specific credit form. For information

qualified per-unit retain certificates, or other property.

on how to report deductions, see the instructions for Schedules C and F (Form

1040) and Pub. 946.

Box 4. Shows backup withholding. Generally, a payer must backup withhold if

you didn't furnish your taxpayer identification number to the payer. See Form

Future developments. For the latest information about developments related to

W-9 for information on backup withholding. Include this amount on your income

Form 1099-PATR and its instructions, such as legislation enacted after they were

tax return as tax withheld.

published, go to

Form 1099-Patr - Taxable Distributions Received From Cooperatives - 2017 Page 4

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