I have a similar situation on Form 1099-PATR from a cooperative, with amounts in boxes 1, 5, and 12. Boxes 1 and 5 I reported as income, but I'm unsure how to report box 12. Box 12 includes a pass through credit from form 6478 related to 2nd generation biofuel producer credit. I planned to report this on Form 3800 but not sure if that is correct? Also, would this be passive or non-passive credit?
