I received a 1099R for my self dirceted IRA which is in land. I sold a portion and have expensis to deduct what form do I use

First the 1099R for the land is taxable income and that is your basis in the land.

Then if you sell the land you show it as an investment sale.

To enter your Investments sold

Click on Federal Taxes
Click on Wages and Income
Click on I'll choose what I work on
Scroll down to Investments
On Stocks, Bonds, Other, click the start or update button