How do I report Form 1099-PATR?

Distributions you received from a cooperative may be included in your income. Report any amounts shown in boxes 1, 2, 3, and 5 as income, on Schedule F, Schedule C, or Form 4835 (Farm Rental Income and Expenses).

To report Farm or Co-op Dividends within the program, go to:

1. Federal Section
2. Income - Select My Forms
3. Profit or Loss From Farming Schedule F

To report Farm Rental Income, go to:

1. Federal Section
2. Income - Select My Forms
3. Less Common Income
4. Farm Rental Income and Expenses Form 4835

If your 1099-PATR is not for farm or co-op dividends, then you must report this as business income on a Schedule C. You report this by going to: 

1. Federal Section
2. Income - Select My Forms
3. Profit or Loss From Business Schedule C
4. Income
5. Other Income - From sources other than work or sales

If you have an amount reported to you in Box 10, you must report this on Form 6251, Alternative Minimum Tax. To enter this, please go to:

1. Federal Section
2. Other Taxes
3. Alternative Minimum Tax - Reported on Form 6251
4. Other adjustments, including income-based related adjustments

If you  have an amount in Box 6, report the income on Form 8903, Domestic Production Activities Deduction. Please be aware that the Form 8903, Domestic Production Activities Deduction has been repealed beginning with the tax year 2018 with the Tax Cuts and Jobs Act. 

To enter this in an eligible prior year return, please go to:

1. Federal Section 
2. Deductions
3. Adjustments
4. Domestic Production Form 8903
5. Cooperatives domestic production activities deduction