IRS Releases 2018 Form 1099-PATR and Instructions

The IRS has released the 2018 Form 1099-PATR and Instructions. Form 1099-PATR is used to report taxable distributions received from cooperatives.

  • Form Changes
    • No changes to the form
  • Instructions Changes
    • The following credits have expired.
      • The cellulosic biofuel fuels credit (including second generation biofuel) (Form 6478).
      • The Indian employment credit (Form 8845).
      • The biodiesel and renewable diesel fuels credit (Form 8864).

To view Form 1099-PATR and Instructions, please click the links below.

 

Form 1099-PATR

 

Form 1099-PATR Instructions

Author

Adam Rivera

Adam Rivera is a member of the Regulatory Analysis Team’s Direct Tax division at Sovos. His main areas of focus are Federal and State Tax Withholding and Affordable Care Act (ACA) Reporting. Prior to Sovos, Adam worked as a legislative aide in the Florida House of Representatives. He also has experience in securities law, focusing on securities litigation and researching emerging crowdfunding methods of raising capital. Adam is a member of both the Massachusetts and Florida Bars. He earned his B.A. from the University of Florida and his J.D. from the University of Miami.
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