No, you must report the income from Form 1099-MISC exactly as it appears. The IRS receives a copy and will expect to match that income with your tax return.
Use your own address for the "rental" property (or the address of the payer from the 1099), since you don't own the land where the turbine is located. Indicate that it was rented all year and that you "own" 100%. For your situation, enter only the property profile and the rental income.
[edited 4/23/24 | 1:07pm PDT]
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