I have inherited an oil well from my grandpa after he passed away. I have a 1099-MISC for 28.15 and pay severed mineral taxes of 30.78 and 34.02. not a rental property

Royalties are reported on Schedule E similar to rentals. 

Enter the 1099-MISC and link to Schedule E or set-up the royalty on schedule E and enter the 1099-MISC directly in that section.