How do I know if a 1099-PATR showing in box 1 Patronage Dividends should be reported on a taxpayer's Schedule B or not?

[Terry53029]

If he did not receive the 1099 as a business  , but only because he shopped at a co-op, then you do not enter

[MiltonG]

If a tax payer did recieved as business?? 

Where is this form 1099 Patr is entered?? Please help.. 

[sjrcpa]

As income wherever the business income is reported. If from a farm coop the Schedule F has a specific line for this.