That page tells me how to enter rental income and mentions expenses, but not how to do what you described: "The real estate taxes could be prorated based on acreage used by the easement divided by total acreage of the property."
Also, I didn't hear back on my second question: "Despite the full amount being recorded as "Rents" on the 1099-MISC, when the payment was made, most of the money was earmarked for damages to landscaping, and only a small portion was earmarked for the actual temporary easement. Is a payment for landscaping damages really considered rent/income? Do I need to report the amount for damages and the amount for the easement separately somehow?"
