• Form 1099-PATR: Box 6 of Form 1099-PATR that previously was used to report pass
Internal Revenue Bulletin 2005-44 · 2026-10-03 edition · updated 2026-10-04 · United States
through credits is revised to report the deduction under section 199. The open box below boxes 8 and 9 is designated as box 10 and will be used to report any pass-through credits not reported in boxes 7 or 8.
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