According to the IRS, income on Form 1099-PATR Box 5 should be reported as ordinary income (see screenshot below - click to enlarge).
Since TurboTax does not have an interview set up for this particular form/income combination, you will need to enter this under Wages & Income >> Less Common Income >> Miscellaneous Income >> Other Reportable Income (see screenshot #2). Using this entry point, the amount from Box 5 will appear on Form 1040 Line 21 with the description you enter .
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