1099-PATR FORM - Numbered Boxes - Where Calculations Come From

1099-PATR FORM (Rev. January 2023)
recommend printing 1099-substute form for easier/cheaper printing
Please see example of 1099-Substitute form at bottom of screen.

Form Box	Common Name Rules	Where Data Comes From	January Entry vs. Throughout Year	AGRIS version to be on
Box 1	Patronage Refund	Patronage refunds transactions they create throughout the year	Throughout Year	22.3.0
Box 2	AGRIS does not use		N/A
Box 3	Per-unit-retains Grain Bought by the coop from their coop members.	Instructions: click HERE Advanced report that pulls from GRAIN purchases for the year. Run report and update Patronage or create spreadsheet, massage data, import data.	January Entry	22.3.0
Box 4	Federal income Tax Withheld	AGRIS keeps this out with a transaction when refunds/paybacks are done	Throughout Year	22.3.0
Box 5	Payout of Non-Qualified Equity/Stock (not taxed when refund was first done but now)	Created in Patronage transactions through the year	Throughout Year	22.3.0
Box 6	DPAD or Qualified Production Activities credit or Section 199A(g) Deduction	Instructions: click HERE Process in AGRIS > 1099 > Pass through credits (have to clear last years total first)	January Entry	22.3.0
Box 7 – last thing they do.	Qualified Payments (199(A)b 7)	Instructions: click HERE Import file created from AGRIS > PAT > Advanced Reports. They massage the data and import it	January Entry Last Step	22.3.0
Box 8	Qualified Payments (199(b))	Hard coded in AGRIS to add box (1,2,3,5)	Automated	21.3.0.0
Box 9	Empty
Box 10	Empty
Box 11	Empty
Box 12	Pass through Credits	Instructions: click HERE Process in AGRIS > 1099 processing > pass through credit > clear totals. then choose 1-9 (excluding 7)	January Entry	21.3.0

1099-PATR/DIV Substitute Form
Prints 8.5x11 sheet of paper.