Internal Revenue Service Form 1099-PATR is used to report patronage refunds, per-unit retains, and nonpatronage allocations paid by cooperatives.

The IRS has published a "Notice and request for comments" concerning Form 1099-PATR (Federal Register, June 29, 2009, pp. 31089-31090).  The Notice reports that the IRS is not making any changes to Form 1099-PATR at this time.

The Notice also requests anyone who is interested to provide written comments on the Form in a number of areas, including the "quality, utility and clarity of the information to be collected" and "ways to minimize the burden of the collection of information...."  The deadline for submitting comments is August 28, 2009.

The full text of the Notice is posted on the internet at http://edocket.access.gpo.gov/2009/pdf/E9-15241.pdf.