G5: Publication 225 (2025), Farmer's Tax Guide: Income From Cooperatives

• Tier: primary; type: federal
• Last opened and confirmed: October 15, 2026
• https://www.irs.gov/publications/p225

Read only the 'Income From Cooperatives' section (patron-side reporting, Form 1099-PATR). It is written for farmers, not for cooperatives.

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