Hal_Al
Level 15

Get your taxes done using TurboTax

A temporary easement is handled differently.  You have taxable income. You can report it as rental income and deduct any expenses associated with the income (unlikely).  If you have no expenses to deduct, I suggest you select "non business income from the rental of personal property" for "Source of 1099-Misc income", to avoid the long complicated real property rental interview.