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.
Form 1099-PATR Filing Pricing
Starting at
$249
- per IRIS Transmission
- + $0.28 per recipient
- One transmission covers one form type
- Unlimited payers may be included in one file
- Combined Federal/State filing included, if applicable
- Printing and mailing available for an additional fee
High-Volume or Multiple Filings
Need to file large volumes or multiple submissions?
Contact us for a custom quote.
Secure IRIS A2A Filing
- We submit directly through our IRS A2A-approved channel
- No TCC, ID.me, or IRS setup required for you
- We validate your data to help reduce errors and rejections
- SOC 2 compliant portal built for secure data handling
- TIN matching available upon request; additional fees may apply
Need a quote for Form 1099-PATR?
Call (480) 706-6474 or email info@1099fire.com
- 20+ Years Experience
- IRS A2A Approved
- Real U.S. Support
HOW OUR IRIS FILING PROCESS WORKS
Upload Your File
Upload your Excel or CSV file securely.
We Validate & Format
We format and validate your data to IRS standards.
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. Send us your Excel file, and we handle the data import, validation, recipient PDFs, XML creation, and IRS IRIS transmission on your behalf.
