It depends on what this income relates to. Do you have a farm or farm rental?
- Type farm rental income in Search in the upper right
- Click jump to farm rental income
- Choose whether you received the 1099-PATR from operating a farm or whether you received a share of the production from my farm rental
Tip: If the dividends in Box 1 of your 1099-PATR came from property purchased for personal use (or capital assets or depreciable property used in your business), you don't have to enter your 1099-PATR. Keep it with your tax records, though.
If you received dividends from a co-op, such as a telephone co-op, then enter those amounts as dividends.
Instructions for Form 1099-PATR (2021)
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