I came across this thread while researching my issue... we received money from the county for a construction project on our property (new sewer line). According to the appraisal they provided, almost 80% of the compensation was for the "Land Acquired" while the remainder was for the "Temporary Construction Easement". But we received a 1099-MISC for the entire amount, and from everything I have read, it should have been 1099-S for the land acquired and 1099-MISC only for the temporary easement. So I'm not sure what to do now - just report the smaller amount as income and hope the IRS doesn't notice the 1099-MISC?
