A 1099-S is only issued if you sold the property. If you gifted her the property, no tax reporting document of any kind or type would be issued. So if you have a 1099-S that tells me you didn't gift the property at all, but sold it. So you'll report it as a sale of real estate. Where you report it in the program depends on exactly what it was you sold. Ras land that you used for personal use? Raw land that you held as an investment? Something else?
