1099-PATR Form: Where Calculations Come From: Numbered Boxes

Box 1

Patronage Refund

Patronage refunds transactions they create throughout the year

Box 2

AGRIS does not use

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.

Box 4

Federal income Tax Withheld

AGRIS keeps this out with a transaction when refunds/paybacks are done

Box 5

Payout of Non-Qualified Equity/Stock
(not taxed when refund was first done but now)

Created in Patronage transactions through the year

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)

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

Box 8

Qualified Payments (199(b))

Hard coded in AGRIS to add box 1,3,5,6)

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)