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IRS releases draft instructions, Form 1099-PATR for 2020

IRS releases draft instructions, Form 1099-PATR

The IRS has posted a draft version of instructions for Form 1099-PATR, “Taxable Distributions Received From Cooperatives,” proposed for 2020.


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The draft instructions for Form 1099-PATR [PDF 190 KB] have a “watermark” date of October 15, 2019, and include cautionary language that these instructions are not to be relied upon for filing purposes, and are subject to change and to OMB approval before being officially released.

The draft instructions reflect that for 2020, new boxes are added and existing boxes are renumbered, retitled, and/or repurposed to allow for reporting information to patrons needed for section 199A.

For more information, contact KPMG’s National Director of Cooperative Tax Services:

David Antoni | +1 (267) 256-1627 |

Or Associate National Director of KPMG’s Cooperative Tax Services:

Brett Huston | +1 (916) 554-1654 |

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