1099-PATR 2020

What's New for 2020

Significant Changes
2019 Box 5 - Redemption of nonqualified notices and... is now Box 5 - Redeemed nonqualified notices
2019 Box 6 - Domestic production activities deduction is now Box 6 - Section 199A(g) deduction
2019 Box 7 - Qualified payments is now Box 7 - Qualified payments (Section 199A(b)(7))
2019 Box 8 - Investment credit is now Box 8 - Section 199A(a) qual. items
2019 Box 9 - Work opportunity credit is now Box 9 - Section 199A(a) SSTB items
2019 Box 10 - Patron's AMT adjustment is now Box 10 - Investment credit
2019 Box 11 - Other credits and deductions is now Box 11 - Work opportunity credit
Renumbered 2019 Box 11 - Other credits and deductions is now Box 12 - Other credits and deductions
Added Box 13 - Specified Coop
Extension of certain credits. Certain credits reported in box 12 have been extended. See IRS Instruction for 2020 1099-PATR, Box 12
For Paper Filing - On page 2 of the 2019 Form 1096, Annual Summary and Transmittal of U.S. Information Returns, we are correcting the specific boxes identified for the 2019 Form 1099-PATR, from Boxes 1, 2, 3, and 6 to Boxes 1, 2, 3 and 5.

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	8835, 8844, 8896, 8932, 8941, EPAS, 8864, 6478, 8845
Box 13 Checkbox	1	Checkbox	Box 13: Specified Coop	X / Y / T / 1 = Checked; See IRS Insutrctions
See Form Common Fields			Form fields common to all form types.

IRS 1099-PATR Form: 1099-PATR 2020 Form