Deductions & credits

The sale of land is entered in the investment section.

Follow these instructions to enter the information in your tax return:

Go to Wages & Income

1. Scroll to Investments 
2. Select Stocks, Cryptocurrency, Mutual Funds, Bonds, Other (1099-B)
3. Answer Yes to "Did you sell any Investments? Answer "No" to "Did you get a 1099-B or brokerage statement?"
4. Enter the sale one at a time
5. Enter Land Sale Information. Make sure to check the box for Reported sales price did not deduct all fees of selling expenses if it applies to you. 
6. Follow the prompts to complete entering the land sale 

You will enter the information from the 1099-S and your information about the date of purchase and the cost basis of the home that you have from your records. 

@grangold