Form 1099-Patr - Taxable Distributions Received From Cooperatives

Form 1099-Patr - Taxable Distributions Received From Cooperatives - 2012 Page 6

Instructions for Payer

General and specific form instructions are provided as

generates a file according to the specifications in Pub.

separate products. The products you should use to

1220, Specifications for Filing Forms 1097, 1098, 1099,

complete Form 1099-PATR are the 2012 General

3921, 3922, 5498, 8935, and W-2G Electronically. IRS

Instructions for Certain Information Returns and the 2012

does not provide a fill-in form option.

Instructions for Form 1099-PATR. A chart in the general

Foreign recipient. If the recipient is a nonresident alien,

instructions gives a quick guide to which form must be

you may have to withhold federal income tax and file Form

filed to report a particular payment. To order these

1042-S, Foreign Person’s U.S. Source Income Subject to

instructions and additional forms, visit IRS.gov or call

Withholding. See the Instructions for Form 1042-S and

1-800-TAX-FORM (1-800-829-3676).

Pub. 515, Withholding of Tax on Nonresident Aliens and

Caution: Because paper forms are scanned during

Foreign Entities.

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

Need help? If you have questions about reporting on Form

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

1099-PATR, call the information reporting customer service

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

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

January 31, 2013.

free). For TTY/TDD equipment, call 304-579-4827 (not toll

free). The hours of operation are Monday through Friday

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

from 8:30 a.m. to 4:30 p.m., Eastern time.

2013. If you file electronically, the due date is April 1, 2013.

To file electronically, you must have software that

Form 1099-Patr - Taxable Distributions Received From Cooperatives - 2012 Page 6