Jan and Sara took a brief hiatus from Form and Foliage in the first half of 2014 as Jan took photography classes and Sara became the website editor for the American Conifer Society. We hope to be back on a more regular schedule in the second half of the year.
In at least nine states (Ala., Ark., Colo., Fla., Mo., Okla., Texas, Utah and Wash.), operators of motor vehicles powered by certain alternative fuels are required to pay an annual flat rate fee instead of a sales or excise tax on the fuel, for example by purchasing an annual permit or decal.
Get the information you need. Form 1099-PATR (Taxable Distributions Received From Cooperatives). Per the IRS instructions, patronage dividends and other distributions in boxes 1,2,3, and 5 from a cooperative are reported on Schedule C, Schedule F, or Form 4835.