There is a line 8z on schedule 1. You have to list what the income is, and amount. That is if you are using ProSeries Pro

no it was issued to an employee and when I go to schedule 1 line 8 there is no z line or place to put it

I see a line 8 but there is no letters after???

If he used the distribution for personal use don't report it at all. Coops issue them for personal use as a discount given, and not actual money. What program are you using ? because ProSeries Pro does have a line 8z on schedule 1 

I am using pro series basic for personal returns and pro series for business

I found it but now he is being taxed on the patronage dividends and when we call the employer that stated that is what is in his account there not the amount he received in payments. They are telling him that it is not taxable for him because he has not received it is that true.

Members of a Co op that just purchase items for personal use don't put the 1099 on their tax return. only if you are using products for your business would you put it on your taxes, and like @Just-Lisa-Now-  said you would put it on the business entity's return as income