Form 1099-Patr - Taxable Distributions Received From Cooperatives

Form 1099-Patr - Taxable Distributions Received From Cooperatives - 2017 Page 6

Instructions for Payer

Foreign recipient. If the recipient is a nonresident alien,

To complete Form 1099-PATR, use:

you may have to withhold federal income tax and file Form

• the 2017 General Instructions for Certain Information

1042-S. See the Instructions for Form 1042-S and Pub.

Returns, and

515.

• the 2017 Instructions for Form 1099-PATR.

Need help? If you have questions about reporting on Form

To order these instructions and additional forms, go to

1099-PATR, call the information reporting customer service

site toll free at 1-866-455-7438 or 304-263-8700 (not toll

free). Persons with a hearing or speech disability with

Caution: Because paper forms are scanned during

access to TTY/TDD equipment can call 304-579-4827 (not

processing, you cannot file Forms 1096, 1097, 1098, 1099,

toll free).

3921, 3922, or 5498 that you print from the IRS website.

Due dates. Furnish Copy B of this form to the recipient by

January 31, 2018.

File Copy A of this form with the IRS by February 28,

2018. If you file electronically, the due date is April 2, 2018.

To file electronically, you must have software that

generates a file according to the specifications in Pub.

1220. The IRS does not provide a fill-in form option.

Form 1099-Patr - Taxable Distributions Received From Cooperatives - 2017 Page 6