1099 Forms › Form 1099-PATR Due Dates and Filing Deadlines for 2026
At a Glance
Form 1099-PATR Filing Deadlines
Form 1099-PATR follows standard information return deadlines for reporting patronage dividends and other cooperative distributions.
Key Deadlines
| Requirement | Deadline |
|---|---|
| Provide Copy B to patron | January 31 |
| File with IRS (paper) | February 28 |
| File with IRS (electronic) | March 31 |
E-File Form 1099-PATR with BoomTax
E-file your Form 1099-PATR with BoomTax to ensure timely filing and avoid penalties.
External Resources
Frequently Asked Questions About 1099-PATR Deadlines
Yes, cooperatives can request an extension by filing Form 8809 before the deadline. This grants an automatic 30-day extension for filing with the IRS. Note that this does not extend the January 31 deadline to provide copies to patrons.
Penalties increase based on how late you file. Filing within 30 days of the deadline incurs a reduced penalty per form. Penalties increase for forms filed after 30 days but by August 1, and reach the maximum for forms filed after August 1 or not filed at all.
No. Cooperatives with gross receipts of $5 million or less qualify for reduced maximum penalty caps. This provides some relief for smaller agricultural and consumer cooperatives that may have limited administrative resources.
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BoomTax and its affiliates do not provide tax, legal, or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal, or accounting advice. You should consult your own tax, legal, and accounting advisors prior to engaging in any transaction.