The lot was your main home - when it had a house, so you have nothing to report. The replacement does not need to be reported. The laws have changed much over time. I am sorry for your loss. I hope the new home turns out to be a blessing.
If you have a 1099-S, you might get a letter from the IRS saying you owe taxes. You write back and explain what happened and there will not be a problem. You have nothing to report.
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