If they sent you a 1099-S it is because they are looking at this as you sold them the underground mineral rights. Basically, they now own the ground below your property where they installed the pipeline, so this would be treated as a sale of property. You will enter this sale as sale of land.
You would enter the sale of the land by selecting the following:
- Federal
- Income
- Show More next to Investment Income
- Start next to Stocks, Cryptocurrency, Mutual Funds, Bonds, Other (1099-B)
- Select Other/Land
- Enter the information for the sale of the land