PATRONAGE DIVIDENDS--An amount paid to a patron by an organization on the basis of quantity or value of business done with or for the patron, under an obligation of the organization to pay the amount. The obligation existed before the organization received the amount paid. This is determined by reference to the net earnings of the organization from business done with or for its patrons. The amount reported is for payments of $10 or more during the calendar year. There is no underlying asset account. The money field is positive.

NON-PATRONAGE DISTRIBUTIONS--Includes amounts paid as dividends on the cooperative's capital stock during the taxable year. Also amounts paid in money, qualified written notices of allocation, or other property and paid on a patronage basis to a farmers cooperative's patrons from earnings which result from business done for the United States or any of its agencies, or from earnings from sources other than patronage. Underlying asset account is the stock. The money field is positive.

PER-UNIT RETAIN ALLOCATIONS--Form 1099-PAIR shows total per-unit retain allocations paid in cash, qualified per-unit retain certificates (face amount), and other property. Per-unit Retail Allocation means any allocation by an organization to a patron with respect to products marketed for him. There is no underlying asset account. The money field is positive.

REDEMPTION OF NON-QUALIFIED AND RETAIN ALLOCATIONS--All redemptions or nonqualified written notices of allocation issued as patronage dividends, nonqualified written notices of allocation issued as nonpatronage allocation (applicable only to certain qualified farmers cooperatives), and nonqualified per-unit retain certificates, issued with respect to marketing. There is no underlying asset account. The money field is positive.

INVESTMENT CREDIT--No longer available. Not an income item.

ENERGY INVESTMENT CREDIT--No longer available. Not an income item.

JOBS CREDIT--No longer available. Not an income item.