How do I report a 1099-S issued as reimbursement for the installation of a pipeline on my property?

[Vanessa A]

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:

1. Federal
2. Income
3. Show More next to Investment Income
4. Start next to Stocks, Cryptocurrency, Mutual Funds, Bonds, Other (1099-B) 
5. Select Other/Land
6. Enter the information for the sale of the land

[Hal_Al]

It depends on the terms of your agreement with the pipeline company.  If this was an easement, see https://ttlc.intuit.com/community/investments-and-rental-properties/discussion/1099-s-sale-of-land-e...