Phân phối chịu thuế nhận được từ hợp tác xã
These instructions explain how to complete Form 1099-PATR (Patronage Distributions), which is used by cooperatives and their patrons to report certain information about taxable distributions, including patronage dividends and nonpatronage distributions. The form also includes sections for reporting investment credits, work opportunity credits, and other credits or deductions passed through to the recipient.
Box 8 in Form 1099-PATR reports the amount of investment credit that was allowed or disallowed. This box is only applicable if there were amounts in Box 5, Box 6, and/or Box 7.
It indicates that the cooperative is reporting information as a specified agricultural or horticultural cooperative, defined in section 199A(g)(4)(A) as a cooperative to which part 1 of subchapter T of chapter 1 of subtitle A of the Code applies which is engaged (1) in the manufacturing, production, growth, or extraction in whole or significant part of any agricultural or horticultural product; or (2) in the marketing of agricultural or horticultural products.
Form 1099-PATR is used to report patronage dividends paid by farmer's cooperatives and other specified agricultural or horticultural organizations. It also reports certain investment credits, work opportunity credit, and specified cooperative information.
The required fields in Form 1099-PATR include Box 1 (Patronage Dividends), Box 2 (Federal Income Tax Withheld, if any), Box 3 (Credit for Prior Year Positive Carryback of a Net Operating Loss), Box 4 (Investment Credit), and Box 5 (Work Opportunity Credit). There are also additional boxes for reporting other credits and deductions.
Box 12 in Form 1099-PATR reports whether or not the filer is a specified agricultural or horticultural organization. This box must be checked if the filer is reporting investment credit, work opportunity credit, and/or specified cooperative information.
Box 7 in Form 1099-PATR reports qualified payments from otherwise qualified trades or businesses. This includes investment credit, work opportunity credit, and specified cooperatives.
Patron’s share of total patronage dividends paid in cash, qualified written notices of allocation (face amount), and other property allowable as a deduction under section 1382(b)(1).
Mẫu 1099-PATR là một trong những Biểu mẫu khai thuế là văn bản dùng để khai báo các thông tin liên quan đến thuế với cơ quan thuế liên quan. Có nhiều loại biểu mẫu thuế khác nhau, bao gồm biểu mẫu thuế liên bang, tiểu bang và địa phương, có thể khác nhau tùy thuộc vào hoàn cảnh và địa điểm của người nộp thuế.
Cách dễ nhất để điền vào các mẫu PDF trực tuyến
Xóa phiên điền
Xóa phiên chỉnh sửa
