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posted Feb 10, 2026 1:14:07 PM

1099 S

How do I file 1099-S info?  I sold a vacant lot for $20,000. It was purchased for approximately $8,000 about 20 years ago with a multitude of ideas for its use (non of them materialized).  At time of sale the City RE taxed value was $15K.  I just kept the lot cut and clear of debris consistent with city ordinances.  Will I be able to deduct the cost of maintenance for the 20 years? 

Where do I enter the $20K on my 1040  (I099 MISC)?  

 

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1 Best answer
Level 15
Feb 10, 2026 2:00:00 PM

You report it as investment income, under "Stocks, Cryptocurrency, Mutual Funds, Bonds, Other." When it asks for the investment type, click "Other (land, second homes, personal items)."


The assessed value for real estate tax doesn't matter, and you cannot deduct the cost of maintenance. Your capital gain will be the amount you sold it for minus what you paid for it. It will be a long-term capital gain.

 

1 Replies
Level 15
Feb 10, 2026 2:00:00 PM

You report it as investment income, under "Stocks, Cryptocurrency, Mutual Funds, Bonds, Other." When it asks for the investment type, click "Other (land, second homes, personal items)."


The assessed value for real estate tax doesn't matter, and you cannot deduct the cost of maintenance. Your capital gain will be the amount you sold it for minus what you paid for it. It will be a long-term capital gain.