skip navigation

Search Help
Navigation Help
Topic Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#
FAQs
Forms
Publications
Tax Topics
Comments
About Tax Map
IRS.gov Website
Condominiums and Cooperatives
Condominium
Cooperative
menu link iconFormsmenu link iconPublications
Forms and Instructions Forms and Instructions
horizontal rule
Relevant Forms
2012 Form 1099-PATR Taxable Distributions Received From Cooperatives (Info Copy Only)
2012  Instructions for Form 1099-PATR, Taxable Distributions Received From Cooperatives
2012  General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)
2011 Form 1099-PATR Taxable Distributions Received From Cooperatives (Info Copy Only)Topic Screen for this Form
2011  Instructions for Form 1099-PATR, Taxable Distributions Received From Cooperatives
2011  General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)
Form 1120-C U.S. Income Tax Return for Cooperative AssociationsTopic Screen for this Form
Instructions for Form 1120-C, U.S. Income Tax Return for Cooperative Associations
Form 3491 Consumer Cooperative Exemption ApplicationTopic Screen for this Form
Principal Publications Publications
horizontal rule
Links Inside Publications
Publication 527 - Residential Rental Property (Including Rental of Vacation Homes) - Special Situations
Condominiums. A condominium is most often a dwelling unit in a multi-unit building, but can also take other...
Publication 527 - Residential Rental Property (Including Rental of Vacation Homes) - Cooperatives
Cooperatives. If you live in a cooperative, you do not own your apartment. Instead, a corporation owns the...
Publication 527 - Residential Rental Property (Including Rental of Vacation Homes) - Property Changed to Rental Use
Cooperatives. If you change your cooperative apartment to rental use, figure your allowable depreciation as...
Related Topic Links
related topicCooperative Apartment
related topicDeduction, Itemized
related topicDepreciation
related topicIncome from Cooperatives
related topicItemized Deduction, Home Mortgage Interest
related topicMutual or Cooperative Associations
related topicPrimary Residence
related topicReal Estate
related topicRental Property
related topicSales of Stock to Employee Stock Ownership Plans (ESOPs) or Certain Cooperatives
related topicSpecial Rule for Tenant-stockholders in Cooperative Housing Corporations
related topicSpecial Rules for Cooperatives
related topicTenant-shareholders in a Cooperative Housing Corporation