Is he deducting the interest he pays them?

A few years ago everyone that had a mortgage with Farm Credit Mid America received a 1099-PATR.  At that time, I researched whether it was taxable.  The information I found was it was not taxable if it was paid based on a home mortgage and not an income producing property  (ie poultry farm). 

I will see if I can find my documentation that backed up that conclusion.  Can't put my fingers on it at this moment.

I'm not sure yet if he has enough to itemize. The dividends are for his personal residence, but he also sold a home that he hadn't lived in for two years, and I was curious if those closing costs were any sort of write-off since he is going to have significant capital gain. He's not a real estate agent, was just in the right place/right time to make 100k off of what he originally hoped would be a rental. 

Thank you, DKH, that is what I seemed to be finding but nothing was as definitive as I would have liked it to have been. And it is a 1099! 

I did an entry on Schedule 1 - other income line 8    with this verbiage......

FORM 1099-PATR BOX 1 $xxxx.xx - NOT TAXABLE

and I entered zero on line 8