It's unlikely the city will provide a breakdown between the permanent and temporary easement payments. But you could ask.
The assumption is that whatever is not included in the basis for the permanent easement is rental income for the temporary use of your property. You cannot deduct more than the basis for the square footage lost to the permanent easement. The balance will be income that you are expected to report on your tax return. If the property basis is more than what you were paid, you would totally offset the income and have zero taxable income. It all depends on your allocated basis for the 30 feet of permanent easement. Be sure to keep your calculations with your tax file for this year in case you need to prove your deduction.
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