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We have a similar situation; we received a 1099-PATR form from AgSouth Farm Credit (for the March 2023 "patronage refund" check associated with our 50-acre land loan.)  We have no operating farm or other business with AgSouth; only the land mortgage. I've spent hours trying to figure out if the amount on the 1099-PATR (box 1) needs to be reported on our income tax return. Did you (or anyone else) find anything definitive? I'm 90% certain we don't need to report it, but I'd like to be 100% sure. Thanks!