Taxable Distributions From Cooperatives. Use Form 1099-PATR Copy A to print and mail payment information to the IRS. 1099-PATR Forms are 3up on an 8 1/2 x 11" sheet with a 1/2" side perforation and are printed with red scannable ink on 20# laser paper. Order the quantity equal to the number of recipients for which you file. Mail in a batch to the IRS.