Investors & landlords

Report the sale of vacant land in the Stocks, Mutual Funds, Bonds and Other interview of Investment Income. Vacant land" is an "Other" type of investment. When the program asks if you received a Form 1099-B, select "No". Completing the interview will generate Form 8949 and Schedule D.

Do not forget to include the cost of road improvements ("black tops") in the cost basis of the property. Property taxes are not part of the cost basis

See Where do I enter the sale of a second home, an inherited home, or land on my 2019 taxes? for instructions on how to access this interview in either online or desktop versions of the program. 

For the online program, here is a sample of the opening interview screen for "Land":