1099-PATR COOPERATIVE PREPARATION WORKSHEET
Reporting Year: 2026
Prepared By:
Date:

PAYEE ELIGIBILITY
[ ] W-9s collected and TINs verified via IRS matching.
[ ] Corporate, government, and tax-exempt payees flagged for reporting exclusion.
[ ] Consumer cooperative exemption (Form 3491) verified (if applicable).

CURRENT YEAR ALLOCATION DATA
Total Cash Patronage Dividends: $
Total Qualified Written Notices (Face Amount): $
Total Qualified Per-Unit Retains: $
Total Nonpatronage Distributions (Sec 521 only): $
Total Section 199A(g) Deductions Passed Through: $

HISTORICAL REDEMPTION DATA
[ ] Ledger reviewed for redemptions of prior nonqualified notices.
Total Redeemed Nonqualified Notices: $
Total Redeemed Nonqualified Per-Unit Retains: $

WITHHOLDING & RECONCILIATION
[ ] Backup withholding applied ONLY to cash/qualified check amounts.
Total Federal Income Tax Withheld (Box 4): $

LEDGER TO FORM VERIFICATION
[ ] Box 1 matches (Cash Patronage + Qualified Notices).
[ ] Box 3 matches (Qualified Per-Unit Retains).
[ ] Box 5 matches (Redeemed Nonqualified Notices).
[ ] Withheld amounts successfully map to Box 4.
[ ] Internal equity ledger rolled forward with outstanding nonqualified notices intact.