Business & farm

The sale of land is considered an investment sale.  If all you sold was the land (no structures or buildings on it where depreciation expense was used as part of your rental activity) you will report it as follows. 

Also, if this portion of land was included in the rental home asset, be sure to change the cost of the land for the rental.  If you never added the cost of the particular parcel of land to the rental building information there is nothing to do in the rental portion of your return.

Land sales are reported by using the following instruction.

1. Federal Taxes > Wages & Income >scroll down to Investment Income and select Stocks, Mutual Funds, Bonds, Other. 
2. Respond "yes" to Did you sell any investments?  You'll then be asked Did you get a 1099-B or brokerage statement? 'No'
3. Enter one sale at a time
4. Enter Land Sale Information
5. Continue to follow the prompts to complete your sale
6. See the image below for assistance.

@juice1950