Hal_Al
Level 15

Deductions & credits

It doesn't matter. If the amount is in box 1, of the 1099-Misc, it gets reported on Schedule E, as rental income, regardless of how the land was used. 

 

You must report all income, regardless of whether you got a 1099-Misc.  Individuals are not required to issue 1099-Misc's. Any business that paid you more than $600 is required to give you a 1099-Misc.  But that's their requirement. You are not required to have one to report the income