If the dividends reported in box 1 of your 1099-PATR is for on property purchased for personal use you do not have to report them.
The instructions for form 1099-PATR state “Any dividends paid on (1) property bought for personal use or (2) capital assets or depreciable property used in your business are not taxable. However, if (2) applies, reduce the basis of the assets by this amount.”
The refund for propane purchased to heat your home would not be included in your tax return.
