In our 2019 civil lawsuit as defendants, we entered into a legal mediated settlement to transfer the RV, parcels of bare land and cash to plaintiffs.

When filing with the IRS what values do we report on the 1099-MISC for the RV, parcels of bare land? The plaintiffs were two individuals, do we value and split into two 1099-MISC?

Are there other forms we have to utilize?

Thank you.