Nowhere on any tax return are you asked for or required to enter a 1099-S. But the fact you received a 1099-S reporting proceeds paid to you, means that you are required to report the sale. Understand that the 1099-S means nothing for your tax return itself. The gross proceeds reported as paid to you on that 1099-S more than likely will not be anywhere close to what is taxable income.
The sale of raw land is reported in the investments section.
If the 1099-S was issued to you personally, then you'll find investments under the personal income tab.
If the 1099-S was issued to the trust or estate, then the sale is reported on the 1041 trust/estate return.
