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Level 2
posted Mar 9, 2020 7:27:55 AM

Form 1099S Question

How do I report income from the Form 1099-S?

0 57 3658
24 Replies
Level 15
Mar 9, 2020 7:33:58 AM

What was sold so that you would have received a Form 1099-S? 

Primary personal residence, Second home, Land, Rental property, commercial property, something else?

A Form 1099-S is not entered directly on a tax return.

Level 2
Mar 12, 2020 10:24:57 AM

What was sold so that you would have received a Form 1099-S?
Primary personal residence, Second home, Land, Rental property, commercial property, something else?
A Form 1099-S is not entered directly on a tax return.

 

I received a 1099-S Form from the pipeline company for an easement to cross my property with their underground pipeline.

Expert Alumni
Mar 12, 2020 11:29:54 AM

This should be posted in the investment section:

  1. Start with INCOME
  2. I'll choose what I work on
  3. Scroll down to Investment Income
  4. Select Stocks, Mutual Funds, Bonds, Other
  5. Add sales
  6. No you did not get a 1099-B
  7. Choose the type of Investment you sold (Everything Else)
  8. Enter Description, Sale price and Date Sold
  9. You probably originally purchased the property
  10. The Cost Basis may be calculated as a % of the total property, also enter date of purchase.

New Member
Mar 30, 2020 7:39:37 AM

I rec'd a 1099S for sale of timber - also have depletion allowance to take against this income

Where/how do I enter this info for taxes?

Expert Alumni
Mar 30, 2020 8:13:44 AM

You enter this information in

  • Wages & Income
  • Investment Income
  • Stocks, Mutual Funds, Bonds, Other

When the program asks if you received a 1099-B for this sale, the answer is no.

 

Then you will see a list of items to choose from, you pick Eveything Else.

 

For your cost basis, most people will enter a 0, but you could enter what you originally paid for the seedlings or saplings.   You claim your depletion amount as a cost of the sale.

 

Where do I enter income from a timber sale?

 

Publication 535-Business Expenses-Timber

 

@chasvt1 

New Member
Apr 10, 2020 12:39:14 AM

I received a 1099-S from an electric co. for an easement to cross my property with their fiber optic cable.

Did you figure out how to declare it? I sure would like to know how you handled your 1099-S from the pipeline? Would you be willing to share what you did with me?

Expert Alumni
Apr 10, 2020 6:22:07 AM

Permanent easements are treated as a property sale.  If this is your personal property, report the sale in the TurboTax section Income>>Investment Income>>Stocks, Bonds, Mutual Funds, Other.  Answer that you did not get a 1099-B, and then follow the TurboTax instructions carefully.  If it is business property, you report it as the sale (disposition) of a portion of that business asset (Land).

 

In both cases, your "cost basis" is the cost of that portion of the land that is subject to the easement.  You will likely need to calculate this based on the total cost of the parcel land and the percentage of the total parcel that is subject to the easement.  You must then reduce the cost basis of the land you still own.  See the section of IRS Publication 551 at this link for more information.

 

Temporary easements are treated as rental or lease income in the Rentals section of TurboTax.

New Member
Feb 21, 2021 12:26:34 PM

I am using Turbotax Premier, 2020.  These instructions don't seem to work here.  Any ideas how to enter and 1099-S, ROW Easement proceeds?

Expert Alumni
Feb 21, 2021 2:16:35 PM

Here's how to report the 1099-S for the ROW Easement. The 1099-S is an informational form and is not reproduced in the tax return

 

The easement - Form 1099S

 

Generally, you do not report the income for granting an easement.  You reduce your cost basis in the property by the proceeds received 

 

Report the gross proceeds from the 1099-S, and then enter your cost basis as the proceeds (the same amount from the 1099-S). Then your taxable gain is 0.

 

But because you got a 1099-S, the IRS will be looking for it on your tax return. 

  • Enter the 1099-S proceeds as follows:
  • Go to Federal Taxes.
  • Wages and Income.
  • Investment Income.
  • Stocks, Mutual Funds, Bonds, Other.
  • Click on either Start or Update.
  • Answer NO to Did you get a 1099-B or a brokerage statement for these sales?
  • Choose 'Land' as the type of investment you sold.
  • Enter the remaining details for the sale your property and continue through the onscreen questions until you get to the 'Enter Cost Information' screen
  • Click the attachment to enlarge and view

Remember to reduce the basis by the amount of the right-of-way payment only.  This basis will be used when you sell the property.

New Member
Feb 21, 2021 3:08:30 PM

Thank you for getting back to me.

This seems to be working.  🤗

New Member
Mar 19, 2021 3:05:37 PM

COUNTY TOOK AND PAID FOR AN EASEMENT 

Expert Alumni
Mar 19, 2021 6:24:00 PM

Good news is that the easement income you received is not income to you if it is less than the cost of the land.  It does however reduce the cost (or basis) of the land, when and if it is sold.

 

If this is the case, the payment is reported in the Investment section and the cost would be the same as the income, ie, no gain or loss. 

 

See the following similar question I answered earlier on this topic.  If this does not answer your question, please post a comment and I can help.

 

Returning Member
Apr 8, 2021 10:13:51 AM

The 1099-S was received as a result of selling land that was inherited

Level 15
Apr 8, 2021 10:47:28 AM

@pack1971

To enter the 1099-S data for proceeds received from inherited land in TurboTax Online,

  1. In the Search box on the upper right, search for 1099s, sale of property other than main home
  2. Click on Jump to 1099s, sale of property other than main home
  3. On the Your investment sales summary screen, click on Add sales or Add more sales
  4. On the OK, what type of investments did you sell? page, click on Other and Continue
  5. On the Tell us more about this sale page, enter the institution that issued Form 1099-S
  6. On the Now we’ll walk you through entering your sale details screen, enter Land (personal use) for type of investment; enter I inherited it for how you received it.  Answer the rest of the questions appropriately.

New Member
May 16, 2021 5:09:38 PM

I received a 1099-S for the sale of my townhouse ins Nevada, what am I supposed to do with it for tax purposes?

Level 15
May 16, 2021 5:25:58 PM

It depends on what the townhouse was used for.

 

The capital gain on the sale of your primary home is not taxable (up to $250K, $500K married). To be eligible you must have lived in and owned the home for at least 2 out of the 5 year prior to sale. You do not even need to report it on your tax return, unless you got a tax document, usually a 1099-S. The 1099-S may have been included in your closing documents, instead of arriving in the mail, in Jan. or Feb. of the following year.

 

In TurboTax (TT), enter at:
- Federal Taxes tab (Personal in  Home & Business)

 - Wages & Income

All Income  Show More

Scroll down to:

-Less Common Income

     - Sale of Home

Level 3
Jan 30, 2022 3:46:24 AM

The part where you said "Most people put in 0 for cost basis", I thought Cost basis was the amount you originally paid for the house/land/ whatever you are reporting you then sold. So how could anyone put 0 there?

Can you please explain what they are really asking for when they mention "cost basis" so I know what they are referring to, and IF I need to put 0 there or not as well? I am clearly confused.

Level 15
Jan 30, 2022 4:04:06 AM

@Macy522  - Yes, 0 would be wrong for the sale of most (almost all) capital assets.  But @DianeC958  was responding to a question about Timber Sales, specifically .  Cost basis for timber is usually zero. Timber basis is not the cost of the property. For a discussion on Timber Basis, see https://www.extension.purdue.edu/extmedia/FNR/FNR_FAQ_2.pdf

Level 3
Jan 30, 2022 4:18:18 AM

I came to this question because it was about cost basis, sorry I am talking about sale of home and land in my situation. Can you please explain what cost basis means, what are they asking for in My situation?

Level 15
Jan 30, 2022 4:23:32 AM

Cost basis is, indeed, what you originally paid for it plus the cost of any improvements (e.g. new roof) over the years.  For some people, cost basis might involve some idiosyncrasies, e.g. inherited or gift property  or previously deceased spouse. 

Level 2
Jan 30, 2022 8:33:37 AM

In my case i received money for an easement for a pipeline across my property. As I was not actually selling the land and I still have use of the surface but somewhat restricted. I didn’t feel I needed a value in anything pertaining to the actual selling of the land that would generate a capital gain. Also, it was a one time payment not like a lease. For instance I could not build a permanent structure in the easement corridor. In my case there was already a pipeline there they were replacing the old one. The result of that was they were actually putting the new line in a more friendly place for me. If in the future I want to add to the house I could, but to limited extent, but not violate the agreement. 

Level 15
Jan 30, 2022 9:20:23 AM
New Member
Feb 17, 2022 11:17:57 PM

how do i enter it on taxes sold house this form was giving from title company.  Thank you Rick Clark

Level 15
Feb 18, 2022 4:42:04 AM

It depends on what the "house" used for.  TurboTax does not provide a specific entry place for a 1099-S.  If it was your primary home. follow instructions for 1.  If anything else, including a 2nd home. follow instructions for 2.

 

1. The capital gain on the sale of your primary home is not taxable (up to $250K, $500K married). To be eligible you must have lived in and owned the home for at least 2 out of the 5 year prior to sale. You do not even need to report it on your tax return, unless you got a tax document, usually a 1099-S. The 1099-S may have been included in your closing documents, instead of arriving in the mail, in Jan. or Feb. of the following year.

 

In TurboTax (TT), enter at:
- Federal Taxes tab (Personal in  Home & Business)

 - Wages & Income

Scroll down to:

-Less Common Income

     - Sale of Home

 

2.  In TurboTax (TT), enter at:
- Federal Taxes tab (Personal in  Home & Business)

 - Wages & Income

Scroll down to:

-Investment Income

   -Stocks, mutual funds, Bonds, Other (Real estate is other)

Answer no, when asked if you got a 1099-B. then follow the interview.