Condominiums and Cooperatives

Topic Index


Publications

Links Inside Publications

Publication 527 - Residential Rental Property (Including Rental of Vacation Homes) - Special Situations

Publication 527 - Residential Rental Property (Including Rental of Vacation Homes) - Cooperatives

Publication 527 - Residential Rental Property (Including Rental of Vacation Homes) - Property Changed to Rental Use


Forms and Instructions

Relevant Forms

2013 Form 1099-PATR Taxable Distributions Received From Cooperatives (Info Copy Only)
2013 Instructions for Form 1099-PATR, Taxable Distributions Received From Cooperatives
2013 General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)
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)

Form 1120-C U.S. Income Tax Return for Cooperative Associations
Instructions for Form 1120-C, U.S. Income Tax Return for Cooperative Associations

Form 3491 Consumer Cooperative Exemption Application