Form 1099-PATR, Taxable Distributions Received From Cooperatives
GPTKB entity
Statements (22)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:appliesTo |
members of cooperatives
|
| gptkbp:category |
information return
|
| gptkbp:filingDeadline |
February 28 (to IRS, paper)
March 31 (to IRS, electronic) January 31 (to recipient) |
| https://www.w3.org/2000/01/rdf-schema#label |
Form 1099-PATR, Taxable Distributions Received From Cooperatives
|
| gptkbp:IRSInstructions |
https://www.irs.gov/instructions/i1099patr
|
| gptkbp:issuedBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:publicLawNumber |
gptkb:1099-PATR
|
| gptkbp:relatedTo |
agricultural cooperatives
nonagricultural cooperatives |
| gptkbp:reportsTo |
federal income tax withheld
patronage dividends per-unit retain allocations |
| gptkbp:requires |
recipients who receive at least $10 in distributions
|
| gptkbp:usedBy |
cooperatives
patrons of cooperatives |
| gptkbp:usedFor |
reporting taxable distributions from cooperatives
|
| gptkbp:website |
https://www.irs.gov/forms-pubs/about-form-1099-patr
|
| gptkbp:bfsParent |
gptkb:1099-PATR
|
| gptkbp:bfsLayer |
7
|