Business & farm
There is no special tax treatment for (or way to report) the sale of land - it is just an investment.
Report the sale of land in the Stocks, Mutual Funds, Bonds and Other interview of Investment Income.
When you answer "No" to the question "Did you get a 1099-B?", you are asked if to "Tell us about the sale" and can "Enter one sale at a time".
The next screen allows you to describe the nature of the asset. To report the sale of land:
