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Yes, a temporary easement is treated as incidental rental income that should be reported on Form 1099-MISC as "rent." However, this payment can be reported on Form 1099-NEC to the owner but is not considered self-employment income. Payments for permanent easement sales are not considered income. Instead, the payment lowers your basis in the property.

To enter a Form 1099-NEC that is not for self-employment:

Open your return and go to Federal >> Wages & Income >> Other Common Income >> Income from Form 1099-NEC. Click Start/Update.

Or go to Tax Tools >> Tools >> Topic Search. Enter 1099-nec then click Go.

1. On the screen Did you get a 1099-NEC?, click on Yes
2. On the screen Do You Want to Enter Your 1099-NECs Now?, click on Add a 1099-NEC
3. On the screen Let's get the info from your 1099-NEC, enter your information and click Continue
4. On the screen Describe the reason for this 1099-NEC, enter a reason and click Continue
5. On the screen Does one of these uncommon situations apply? Select This is not money earned as an employee or self-employed individual, it is from a sporadic activity or hobby and click Continue.

These entries will report the income on Schedule 1 Line 8z Other Income. The total from Schedule 1 Line 10 flows to Form 1040 Line 8 as ordinary income.