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The permanent easement is a "right of access" easement. Since it is a permanent easement, is it income?

 

I am getting conflicting information regarding tax treatment of permanent easements.  Another post on this site indicated that a permanent easement with no actual sale of land is treated as a sale and should be reported on Form 1099-S.  Typically, this type of easement payment is not income, but will reduce the cost basis of the property. There could be a capital gain if the payment received exceeds the cost basis.