@deb514  Yes, Form 1099-PATR amounts in Box1 AND Box 5 are taxable in the current year.  You should see these amounts in the client's books. 

The amount in box 1 was declared and paid in the current year.

The amount in box 5 was declared in a prior year, but was not shown as taxable in the prior year.  It has been paid out in the current year having never been taxed in the prior year and the coop is therefore reporting it as taxable in the current year.