The attached files are samples of the 2010 E-File Magic Version of the 1099-PATR form. These forms are used by both the  corporate efile service E-File Magic software and our processing bureau when preparing your data for mailing.

Excerpt:Section references are to the Internal Revenue Code unless otherwise noted.

"Specific Instructions

File Form 1099-PATR, Taxable Distributions received From Cooperatives, for each person to whom the cooperative has paid at least $10 in patronage dividends and other distributions described in section 6044(b) or from whom you withheld any federal income tax under the backup withholding rules regardless of the amount of the payment.  A cooperative services that are generally for personal, living, or family use of the members may ask for and receive exemption from filing Form 1099-PATR.  See Form 3491, Consumer Cooperative Exemption Application, for information about how to apply for this exemption.  Report dividends paid on a cooperative's capital stock on Form 1099-DIV, Dividends and Distributions."

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E-File Magic also offers software for: Form 1097-BTC, Form 1098, Form 5498, Form 3922, Form 3921, and Form W2-G.