pretend you got a 1099-B and use that if the land was held for investment purposes. the reporting is the same as if you sold a stock. the type would be E (assuming long-term) sales proceeds but not basis reported to IRS. you are correct there is no separate worksheet to enter a 1099-S
unless you are selling your home or possibly vacant land that has been used as part of the principal residence. the land must be adjacent to the land containing the dwelling unit and if you meet the home sale exclusion rules you can use it for the sale of the vacant land or you can elect out. unless you elect out you use the home sale worksheets.
