How do I determine the FMV for a easement related to a 1099-S on property gained thru inheritance and fair market value not originally established for an easement?

[bkneely88]

Following the Turbo Tax guide, I am using the investment section and property.  The flow of questions requires entry of FMV of the property sold when it was acquired.  The property was acquired thru inheritance.  Only a small portion of the property is affected by the easement.

[MarilynG]

If you can determine what the FMV of the entire property was on the date you inherited it, you could allocate a % of that value to the easement, using total square footage of the property, and square footage of the easement.

A real estate appraiser may be needed, unless you have an Assessment Statement for the property. 

This is probably the best way to do this, not having a value for the easement itself.

Here's some additional info from the IRS on the subject:

https://www.irs.gov/publications/p551#en_US_201812_publink1000256931