Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:category |
information return
|
| gptkbp:filingDeadline |
February 28 (to IRS, paper)
March 31 (to IRS, electronic) January 31 (to recipient) |
| gptkbp:filingMethod |
required if $10 or more in distributions
|
| gptkbp:fullName |
gptkb:Form_1099-PATR,_Taxable_Distributions_Received_From_Cooperatives
|
| https://www.w3.org/2000/01/rdf-schema#label |
1099-PATR
|
| gptkbp:irsWebsite |
https://www.irs.gov/forms-pubs/about-form-1099-patr
|
| gptkbp:issuedBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:partOf |
gptkb:1099_series
|
| gptkbp:publicLawNumber |
gptkb:1099-PATR
|
| gptkbp:relatedTo |
taxable income
agricultural cooperatives |
| gptkbp:reportsTo |
federal income tax withheld
patronage dividends domestic production activities deduction per-unit retain allocations |
| gptkbp:usedBy |
cooperatives
recipients of cooperative distributions |
| gptkbp:usedFor |
reporting taxable distributions from cooperatives
|
| gptkbp:bfsParent |
gptkb:IRS_Form_1099-PATR
|
| gptkbp:bfsLayer |
6
|