where do i enter a 1099patr dividend ?

[shf1957]

Person is a logger and received a 1099PATR dividend..  does this go on the schedule C or on the 1040 where dividends go?

BUT have to state he has small busn loans to the same place.. BUT ALSO 2 LARGE HOME MORTGAGES TO THEM TOO.

[dkh]

I have clients that receive the 1099-PATR from the bank that holds their home mortgage.  Those dividends are not taxable.  I report on Schedule Other Income with this statement 

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

[dkh]

I found my documentation that supports that --   IRS Pub 225, page 13