MarilynG1
Expert Alumni

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According to the IRS, Box 6 on the 1099-PATR was a 'Domestic Production Activity Deduction'.

 

Click this link for more info 1099-PATR Box 6.

 

"Section 199A(g) provides a deduction for Specified Agricultural or Horticultural Cooperatives (Specified Cooperatives) and their patrons similar to the deduction under former section 199, which was known as the domestic production activities deduction."

 

The Qualified Business Income Deduction has replaced this deduction. 

 

Click this link for more info on Qualified Business Income (QBI) Deduction.

 

If you're not eligible for a QBI deduction, you could probably claim a deduction on your Schedule F. 

 

 

 

 

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