Overview

Form 1099-PATR is an IRS information return used by cooperatives to report distributions made to their patrons (members or customers) during the tax year. These distributions are generally based on the amount of business a patron conducts with the cooperative rather than on stock ownership.

It is filed by a cooperative organization when it pays at least $10 in patronage dividends or other reportable distributions during the year, or when federal income tax has been withheld under applicable IRS rules.

1099-PATR automation with TaxBandits API

The TaxBandits API enables you to automate 1099-PATR filing directly from your existing systems. Depending on how your platform manages recipient data, you can choose the approach that fits your workflow.

Automate end-to-end 1099-PATR cycle

Collect W-9/W-8 forms from recipients, validate their TINs against the IRS database, and file 1099-PATR forms at year-end.

Best for: Cooperative management platforms, AG-Tech and farm management systems, and rural utility or credit union software that onboards new members, tracks annual patronage activity, and needs to collect and validate member tax details before distributing patronage dividends and filing.

Create and file 1099-PATR directly

If you already have recipient data and annual payment totals in your system, use the API endpoints to create and transmit 1099-PATR forms directly.

Best for: Cooperative accounting and ERP platforms, grain elevator management systems, and tax preparation software serving cooperative clients that already maintain member patronage ledgers and need a reliable, scalable way to generate and e-file at year-end without rebuilding data they already hold.

Supported tax years

TaxBandits API supports e-filing of Form 1099-PATR for the following tax years:

Tax Year	API Version
2026	v2.0.0
2025	v2.0.0, v1.7.3
2024	v1.7.3

Services available

The TaxBandits API supports the following services for Form 1099-PATR:

• Federal Filing - File 1099-PATR returns with the IRS.
• Postal Mailing - TaxBandits prints and mails the recipient copy on your behalf.
• Online Access - Share a digital copy of the 1099-PATR with recipients through a secure, branded online portal. Recipients are notified via email and can view, download, and consent to paperless delivery.
• Corrections - File corrections for 1099-PATR forms that are already accepted by the IRS (even if the original returns were filed elsewhere).

1099-PATR endpoints

All endpoints require a Bearer token obtained through the OAuth 2.0 authentication flow. Include this token in the Authentication header of every request. Learn more about OAuth 2.0.

• Create - Create one or more 1099-PATR records in a single submission.
• Update - Modify an existing 1099-PATR submission before it has been transmitted to the IRS.
• Get - Retrieve payer, recipient, and form data for a specific 1099-PATR submission by SubmissionId.
• ValidateForm - Validate 1099-PATR field-level specifications against the IRS business rules before creating the form.

1099 utility endpoints

The following endpoints are shared across all 1099 form types.

• List - List all 1099-PATR records for a submission or payer.
• Status - Retrieve the status of the Forms 1099-PATR submitted to the IRS.
• Transmit - Transmit the created return to the IRS.
• StatusLog - Retrieves the status change of the transmitted return.
• RequestDraftPdfUrl - Returns a draft PDF URL for review. These forms are not for filing and will have a watermark "For Review only" on them.
• RequestPdfURLs - Retrieve final PDF URLs for one or more recipients after transmission.
• Delete - Delete the returns created before transmitting.

As an alternative to the Status endpoint, you can configure webhooks to receive automated status updates. Learn more