OMB control number

Consumer Cooperative Exemption Application

OMB 1545-1941 · TREAS/IRS.

OMB 1545-1941

A cooperative uses Form 3491 to apply for exemption from filing information returns (Forms 1099-PATR) on patronage distributions of $10 or more to any person during the calendar year.

The latest form for Consumer Cooperative Exemption Application expires 2028-03-31 and can be found here.

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