Where do I file a 1099-MISC form if the state gave us money for renting our property during a road construction project?

[ColeenD3]

What property did you rent? Personal property such as machinery or residential real estate property? Machinery rental is self employment income and is entered on Schedule C. Residential real estate rental is entered on Schedule E.

If you are in the business of renting personal property (equipment, vehicles, formal wear, etc.), include the rental amount you receive in your gross receipts on Schedule C. Prepaid rent and other payments described in the preceding Real Estate Rents discussion can also be received for renting personal property. If you receive any of those payments, include them in your gross receipts as explained in that discussion.

PUB 334

[Carl]

What box on the 1099-MISC is the income reported in?

What kind of property did you rent to the state? Raw land? Land with a structure on it, and they used that structure? Equipment? machinery?

Did you rent it to the state for more than 15 days?

All the above matters, for how you report this income.