IRS Form 1099-PATR (Tax Year 2026)
Taxable Distributions Received From Cooperatives
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No TCC. No ID.me.
No IRS Setup Required
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Secure. Compliant.
IRS A2A-Approved
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Fast, Accurate,
and Hassle-Free
IRS Form 1099-PATR is used to report taxable distributions received from cooperatives, including patronage dividends, nonpatronage distributions, per-unit retain allocations, and other cooperative payments. Businesses and cooperatives use Form 1099-PATR to provide recipients and the IRS with accurate reporting of cooperative distributions for tax purposes.
IRIS Filing Pricing
- Each filing covers one form type
- Unlimited payers (EINs) in one filing
- Combined Federal/State filing, where applicable
Secure IRIS A2A Filing
- Filed directly through our IRS A2A-approved channel
- No TCC, ID.me, or IRS setup needed on your end
- Data checked as you upload it, then you approve PDF copies before we file
- SOC 2 compliant portal for secure file handling
Want pricing for your filing?
Filing high volumes or several form types? Tell us roughly how many forms you file and we'll send a custom quote.
Prefer to talk? Call (480) 706-6474
HOW OUR IRIS FILING PROCESS WORKS
Upload Your File
Upload your Excel or CSV file securely.
Checked on Upload
Our portal checks your data as you upload it and cleans up invalid characters. Fix any errors on screen or in a marked-up Excel file.
Review & Approve
We generate IRS-ready PDFs for your approval.
Filed Directly to IRS
Your forms are e-filed securely using IRIS.
No manual processing. Fully automated IRIS submission.
Frequently Asked Questions (FAQs)
Do I need a TCC, ID.me account, or IRS IRIS registration?No. We handle the IRS IRIS filing process using our established IRIS A2A transmission system. You do not need to complete IRS enrollment or manage IRS filing credentials yourself.
IRIS (Information Returns Intake System) is the IRS electronic filing platform used for Forms 1099. It replaces the legacy FIRE system for many information returns and supports modern electronic filing through the IRIS A2A transmission channel.
Yes. We support both small and high-volume 1099-PATR filings, including large cooperative distributions with thousands of records. We also handle corrected and amended filings for forms containing inaccurate recipient information or distribution amounts. In addition, we can prepare and file prior-year 1099-PATR forms for businesses that missed filing deadlines or need historical reporting completed.
Yes. PDF copies are generated for review before filing and can be used for recipient distribution and internal recordkeeping purposes.
Some states participate in the Combined Federal/State Filing (CF/SF) program, while others may require separate direct filing. We can help determine whether additional state filing requirements apply to your 1099-PATR submissions.
1099FIRE previously sold 1099-PATR software for the IRS FIRE System, where users could generate a file and upload it through the IRS website. IRIS is different. For 1099-PATR filing, there is no simple IRS upload screen where users can browse for a file and submit it themselves. IRIS transmissions must be sent through a secure A2A channel.
Because the A2A connection cannot be packaged as normal downloadable software, we now provide a 1099-PATR e-filing service instead. Upload your Excel file to our secure portal. Your data is checked as you upload, you approve PDF copies, and we create the IRS file and e-file it through IRIS for you.
