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Instructions for Recipient Box 6. Shows your share of the cooperative’s section 199A(g) deduction passed
through to you. The amount must have been designated in a written notice sent
Distributions you received from a cooperative may be includible in your income. to you from the cooperative during the section 1382(d) payment period. To claim
Generally, if you are an individual, report any amounts shown in boxes 1, 2, 3, and 5 the deduction, you must not be a C corporation.
as ordinary income, unless nontaxable, on your income tax return. You must report Box 7. Shows the amount of qualified payments paid to you on which the
any redemptions in boxes 2 and 5 as ordinary income to the extent of the stated cooperative computed its section 199A(g) deduction. If there is an amount in
dollar value because they were not taxable when issued to you. Amounts shown in this box and the amount is related to a trade or business for which you are
boxes 7, 8, and 9 are information needed to compute your section 199A(a) claiming a section 199A(a) deduction, you are required to compute a reduction
deduction. See the instructions for Form 8995 or 8995-A for more information. to your deduction per section 199A(b)(7).
Recipient’s taxpayer identification number (TIN). For your protection, this Box 8. Shows items received and reported in boxes 1, 2, 3, and 5 that may
form may show only the last four digits of your TIN. However, the issuer has qualify as qualified items from trades or businesses that are not a specified
reported your complete TIN to the IRS. service trade or business (SSTB) for purposes of the section 199A(a) deduction.
Account number. May show an account or other unique number the payer Items relating to SSTBs are reported separately in box 9.
assigned to distinguish your account. Box 9. Shows amounts received and reported in boxes 1, 2, 3, and 5 from an
Box 1.Shows patronage dividends paid to you during the year in cash, qualified SSTB that may qualify as qualified items for purposes of the section 199A(a)
written notices of allocation (at stated dollar value), or other property (not including deduction. Use Form 8995 or 8995-A to determine your section 199A(a) deduction.
nonqualified allocations). Any dividends paid on (1) property bought for personal Box 10. Shows investment credits passed through to you by the cooperative.
use or (2) capital assets or depreciable property used in your business are not Use Form 3468 to compute your allowable credit.
taxable. However, if (2) applies, reduce the basis of the assets by this amount. Box 11. Shows work opportunity credits passed through to you. Use Form 5884
Box 2. Shows nonpatronage distributions paid to you during the year in cash, or 3800 to compute your allowable credit.
qualified written notices of allocation, or other property, and amounts you Box 12. Shows other credits and deductions passed through to you. For information
received in redemption of nonqualified written notices of allocation from on how to report credits, see the instructions for the specific credit form.
nonpatronage sources.
Box 3. Shows patronage per-unit retain allocations paid to you during the year Box 13. If this box is checked, the information reported to you is from a specified
in cash, qualified per-unit retain certificates, or other property. agricultural or horticultural cooperative, as defined in section 199A(g)(4)(A).
Box 4. Shows backup withholding. Generally, a payer must backup withhold if Future developments. For the latest information about developments related to
you didn’t furnish your TIN. See Form W-9 and Pub. 505 for more information. Form 1099-PATR and its instructions, such as legislation enacted after they
Report this amount on your income tax return as tax withheld. were published, go to www.irs.gov/Form1099PATR.
Box 5.Shows amounts you received when you redeemed nonqualified written notices Free File Program. Go to www.irs.gov/FreeFile to see if you qualify for no-cost
of allocation and nonqualified per-unit retain allocations from patronage sources. online federal tax preparation, e-filing, and direct deposit or payment options.
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