This should be reported as other income. Here is how to report.
- Log into your account
- Select income
- Less Common income
- Miscellaneous Income, 1099-A, 1099>start
- Scroll to the bottom of the page to Other Reportable Income
- Other taxable income, answer yes
- Then give a brief description of the income and the amount listed. List this as 1099 PATR Dividend Income and the amount.
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