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1099-PATR for fishing cooperatives

I am a member of a commercial fishing cooperative (processes & markets fish caught by fishermen members) & received a 1099-PATR, including Box 1 Patronage Dividends & Box 6 Section 199A(g) deduction. When I try to enter this in TurboTax, it wants me to describe my farm & generates forms for farms. I do not have a farm. This is a cooperative, but it is a cooperative of commercial fishermen. How/where do I enter this correctly? I think it might need to end up on a Form 8995-A, but I'm not sure of that (or how to get it there).

 

I tried this answer (https://ttlc.intuit.com/community/entering-importing/help/where-do-i-enter-form-1099-patr/00/26767) but it didn't seem to fit, since I did receive patronage dividends from a co-op, it was just not a farming co-op.

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2 Replies
DianeW777
Expert Alumni

1099-PATR for fishing cooperatives

This can be entered into your business schedule, as other income and this will be included with the Form 8995, Qualified Business Income deduction.  Keep the Form 1099-PATR with your business records.

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1099-PATR for fishing cooperatives

Thanks! I understand how to enter the 1099-PATR Box 1 (Patronage dividends) & the Box 3 (Per-unit retain allocations) as other income on Schedule C, but I'm still stuck on where to put the Box 6 Section 199A(g) deduction (formerly known as DPAD) without triggering questions about farms. I don't see a place for it on Form 8995. There is a spot for it on line 6 (patron reduction) of Schedule D of Form 8995-A (Special Rules for Patrons of Agricultural or Horticultural Cooperatives), but I'm not clear that a commercial fishing cooperative qualifies as an Agricultural or Horticultural Cooperative. 

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