Q. Wife and I sold a piece of land, owned for number of years. made no profits on sale. do I need to claim on 1040.
A. Yes. The $25K is "gross income" and you will (almost certainly) get an IRS form 1099-S, for that amount, from the closing agent. The IRS will be looking for that on your tax return. But, you will subtract your cost basis on form 8949 and report only the net capital gain (profit). If you had no gain, you can (most likely) deduct any capital loss*.
*A capital loss on personal use property (e.g. 2nd home or recreation property) is not deductible. The loss on investment property is deductible. Any gain is taxable, regardless of use (except primary residence).
