[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-8187":3},{"rec_id":4,"title":5,"text":6},"8187","What are qualified payments received from a cooperative?","Qualified payments include patronage dividends and per-unit retains allocations.\r\n\u003Cbr>\u003Cbr>\r\nSee the \u003Ca href=\"https://www.freetaxusa.com/taxes2025/formdownload?sid=11&form=i8995a.pdf\" target=\"_blank\">\u003Ci>Form 8995-A\u003C/i> instructions\u003Cspan class=\"append_pdf\"> \u003C/span>\u003C/a> for more information on special rules for patrons of agricultural or horticultural cooperatives (Coop).",1777391474904]