Entering Form 1099-PATR in ProConnect Tax

Below, you'll find information on entering amounts reported on Form 1099-PATR, pertaining to Domestic Production Activities Tax Deduction for cooperatives, in Intuit ProConnect. Refer to the IRS Instructions for Form 1099-PATR for more information.

Starting in tax year 2018, the Domestic Production Activities Deduction has been repealed. Form 1099-PATR now applies to cooperatives only.

When filing Form 1099-PATR, you may include distributions received from a cooperative to your income.

Table of contents:

How to include backup withholding as income tax withheld for an individual return:

1. Go to Input Return ⮕ Income ⮕ SS Benefits, Alimony, Misc. Income.
2. Under the Tax Withheld section, enter the backup withholding amount in the field labeled Federal Income Tax Withheld [Adjust].

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How to include backup withholding as income tax withheld for a partnership return:

1. Go to Input Return ⮕ Schedule K⮕ Other Schedule K Items ⮕ Other Schedule K Items.
2. Select the Credits tab.
3. In the Other credits (Click on button to expand) field, select O = Backup withholding as the K-1 Code.
   • This will appear on Line 15 of the Schedule K/K-1 (1065).

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How to include backup withholding as income tax withheld for an S-Corporate return:

1. Go to Input Return ⮕ Schedule K ⮕ Credits⮕⮕ Schedule K Credits.
2. Select the Other tab
3. Scroll down to the Other Credits - Schedule K Lines 13C - 13G section.
4. In the Other credits (Click on button to expand) field, select O = Backup withholding as the K-1 Code.
   • This will appear on Line 13 of the Schedule K/K-1 (1120-S).

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Where to report specific items reported on Form 1099-PATR

Box 1

Per the form instructions:

"Generally, if you are an individual, report any amounts shown in boxes 1, 2, 3, and 5 as ordinary income, unless nontaxable, on your income tax return. You must report any redemptions in boxes 2 and 5 as ordinary income to the extent of the stated dollar value because they were not taxable when issued to you."

For individuals, unless nontaxable, report on the activity associated with the 1099-PATR:

• Go to Input Return ⮕ Income ⮕ Business Income (Sch C) screen
• Go to Input Return ⮕ Income ⮕ Farm Income (Sch F, 4835) screen

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Box 2

Per the form instructions:

"Generally, if you are an individual, report any amounts shown in boxes 1, 2, 3, and 5 as ordinary income, unless nontaxable, on your income tax return. You must report any redemptions in boxes 2 and 5 as ordinary income to the extent of the stated dollar value because they were not taxable when issued to you."

For individuals, unless nontaxable, report on the activity associated with the 1099-PATR:

• Go to Input Return ⮕ Income ⮕ Business Income (Sch C) screen
• Go to Input Return ⮕ Income ⮕ Farm Income (Sch F, 4835) screen

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Box 3

Per the form instructions:

"Generally, if you are an individual, report any amounts shown in boxes 1, 2, 3, and 5 as ordinary income, unless nontaxable, on your income tax return. You must report any redemptions in boxes 2 and 5 as ordinary income to the extent of the stated dollar value because they were not taxable when issued to you."

For individuals, unless nontaxable, report on the activity associated with the 1099-PATR:

• Go to Input Return ⮕ Income ⮕ Business Income (Sch C) screen
• Go to Input Return ⮕ Income ⮕ Farm Income (Sch F, 4835) screen

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Box 4 for a Individual Return:

1. Go to Input Return ⮕ Income ⮕ SS Benefits, Alimony, Miscellaneous Inc.
2. Scroll down to the Tax Withheld section.
3. Enter the amount in Federal income tax withheld [Adjust].

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Box 4 for a Partnership Return:

1. Go to Input Return ⮕ Schedule K ⮕ Other Schedule K Items
2. Select the Credits tab.
3. Scroll down to the Credits section.
4. For the Other credits (Click on button to expand) field, select O = Backup withholding as the K-1 Code.
5. Enter the applicable amount(s).
   • This will appear on line 15f of the Schedule K/K-1 (1065).
6. Click OK.

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Box 4 for a S-Corporation Return:

1. Go to Input Return ⮕ Schedule K ⮕ Credits ⮕ Schedule K Credits.
2. Select the Other tab.
3. Scroll down to the Other Credits - Schedule K Lines 13C - 13G section.
4. For the Other credits (Click on button to expand) field, select O = Backup withholding as the K-1 Code.
5. Enter the applicable amount(s).
   • This will appear on line 13g of the Schedule K/K-1 (1120-S).
6. Click OK.

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Box 5

Per the form instructions:

"Generally, if you are an individual, report any amounts shown in boxes 1, 2, 3, and 5 as ordinary income, unless nontaxable, on your income tax return. You must report any redemptions in boxes 2 and 5 as ordinary income to the extent of the stated dollar value because they were not taxable when issued to you."

For individuals, unless nontaxable, report on the activity associated with the 1099-PATR:

• Go to Input Return ⮕ Income ⮕ Business Income (Sch C) screen
• Go to Input Return ⮕ Income ⮕ Farm Income (Sch F, 4835) screen

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Boxes 6, 7, 8, and 9

Individual module - Scroll down to the Qualified Business Income Deduction section of the Business Income (Sch. C) screen or the Farm Income (Sch. F, Form 3845) screen and enter any adjustments to this activity’s QBI for the income received from a cooperative.

Corporate module - Go to Deductions. Across the top, select Less Common Scenarios. Scroll down to the Certain Cooperatives Only subsection. Enter the amount in the DPAD from cooperatives field.

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Boxes 10, 11, and 12

Corporate module - Your entry will depend on the credit or deduction shown. Go to the General Business Credits (3800) screen and enter the amount in the appropriate field.

For those credits allowed to be reported directly on Form 3800, you need to use the Credit from cooperatives (Part II) field.

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