Per the IRS instructions, patronage dividends and other distributions in boxes 1, 2, 3, and 5 from a cooperative are reported on Schedule C, Schedule F, or Form 4835. You can refer to the recipient instructions for IRS Form 1099-PATR for additional information.
To enter the data on Schedule C:
To enter the data on Schedule F:
To enter the data on Form 4835 for farm rental: