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The NEC is illogical. You can ask for them to issue a corrected NEC of $0 and then issue a MISC. They may not be willing to do it.

If you can't make any progress with them - you will need to make 3 separate entries.

1. Enter the 1099-NEC. Follow these steps:

1. Open your return to the federal income section.
2. Locate income from Form 1099-NEC
3. Start/ Edit/ Revisit/ Review
4. Select Yes to did you receive NEC
5. Select add a 1099 -NEC or edit
6. Enter payer, id, and compensation
7. Continue
8. Reason for NEC - easement and reimbursement
9. Continue
10. Uncommon Situation - select not money as employee or self-employed. Sporadic activity
11. Continue
12. Done

2. Next, you need to subtract the income back out:

Follow these steps to enter the income:

1. go to the federal income section
2. scroll to the bottom
3. Miscellaneous Income, 1099-A, 1099-C, Start
4. Scroll to the bottom
5. Other reportable income, Start
6. Other taxable income?
7. Select YES
8. Description  - whatever you want to say- NEC wrongly issued
9. Amount, enter your amount as a negative.

3. Correctly enter the easement sale

Enter the land sale of $9,040. See Where do I enter the sale of a second home, an inherited home, or land on my  taxes?