1099-PATR 2023

What's New for 2023

Updated to Continuous Use and instructions updated to remove references to specific years. Box 12 was updated to include sustainable aviation fuel mixture credit.

Field Name	Size	Type	Description	Notes
See Form Filer Common Fields			Filer fields common to all form types.
See Recipient Common Fields			Recipient fields common to all form types.
2nd TIN Notice	1	Checkbox	Second TIN Notice	X / Y / T / 1 = Checked
Box 1 Amount	12	Amount	Box 1: Patronage dividends
Box 2 Amount	12	Amount	Box 2: Nonpatronage distributions
Box 3 Amount	12	Amount	Box 3: Per-unit retain allocations
Box 4 Amount	12	Amount	Box 4: Federal income tax withheld
Box 5 Amount	12	Amount	Box 5: Redeemed nonqualified notices
Box 6 Amount	12	Amount	Box 6: Section 199A(g) deduction
Box 7 Amount	12	Amount	Box 7: Qualified payments (Section 199A(b)(7))
Box 8 Amount	12	Amount	Box 8: Section 199A(a) qual. items
Box 9 Amount	12	Amount	Box 9: Section 199A(a) SSTB items
Box 10 Amount	12	Amount	Box 10: Investment credit
Box 11 Amount	12	Amount	Box 11: Work opportunity credit
Box 12 Amount	12	Amount	Box 12: Other credits and deductions
Box 12 Credit Form	6	Text	Box 12: Credit form description	8844, 8896, 8932, 8941, EPAS, 8864,
Box 13 Checkbox	1	Checkbox	Box 13: Specified Cooperatives	X / Y / T / 1 = Checked; See IRS Insutrctions
See Form Common Fields			Form fields common to all form types.

IRS 1099-PATR Form: https://www.irs.gov/pub/irs-pdf/f1099ptr.pdf