Is this taxable income? How to report?

[Art]

New client is farm landlord (not active in farming operations) who receives a share of the crop sales as rent for his farm land. He received a 1099-PATR from the cooperative showing $298.81 in box 1 (patronage dividends), $10,014.70 in box 3 (per unit retain allocations), $10,313.51 in box 7 (qualified payments Sec 199A) and $10,313.51 in box 8 ( Sec 199A items). In the past he only reported his share of the crop sales as income and the patronage dividends in box 1 on Form 4835 with the amounts shown on that form carrying over to Sch E. Since he is not active farmer does he have to report any of the amounts in boxes 3, 7,8 ? HIs net income on Form 4835 has either been very small or even a loss so he has never tried to claim QBI in profit years. I would appreciate help from those who have experience with farm rentals where client is getting a 1099-PATR like this,

[Twin Turbo Z]

Report box 1 and 3 as his income. We list them in a detail sheet on the return. Example "Box 1 Patronage Dividends = $298.81" and "Box 3 Per Unit Alloc. = $10,014.70" If there is any amount in box 6 then it is reported on form 8903. 7 and 8 disregard. Plus add in any other farm rental income not on the 1099PATR. Many of our farmers give us a total of all income, but receive a 1099-PATR with amounts included in the total. Be sure to adjust for that. Also check with the taxpayer for a printout of fees charged by the coop. Drying charges, Storage charges, State fees, etc.. Our farmers (be it sch f or 4835) always forget to give us those.

[Art]

Twin Turbo Z

Thanks for the quick reply, much appreciated. Just to clarify, client is reporting this activity thru a trust so there is no Form 4835 available and everything is reported on SCH E. The net crop sales per his listing is $9602.76. The difference of $411.94 is discounts and check off charges.