Taxable Distributions from Cooperatives. Use the 1099-PATR Copy A to print and mail payment information to the IRS. Forms are 3-up on an 8 ½” x 11” sheet with a ½” side perforation and are printed with red scannable ink on 20# laser paper. Order the quantity equal to the number of employees for which you need to file. Mail in a batch to the IRS.