New client has a 1099-PATR, with $209.67 in box 5, zeros in everything else, no dividends. This is from a local farm store, she is not a farmer or in any business, does this go on the 1040 somewhere? Can't find anything about that box and there are no instructions with the 1099-PATR, not even Pub. 17 mentions this form except for dividends.