JulieR
Expert Alumni

Get your taxes done using TurboTax

You can report this income on line 21 of Schedule 1 (Form 1040) - Additional Income and Adjustments to Income.  You can enter it directly on Schedule 1 by switching to the Forms view and use Open Form (type "schedule 1" into the search box, highlight the form and click "Open Form"). Type a brief description of the income ("Construction easement") and enter the amount.