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New Member
posted Jun 3, 2019 11:45:04 AM

How do I deal with a 1099-MISC (box 1) I received from country for use of easement on primary residence (trees killed by trail)? Will have to "repair" what they will do.

County is putting in a trail along our property.

Work will damage trees.

They have provided a payment for the values of the trees that will be damaged.

After work, expect to plant trees to replace those lost.

Payment from county received in 2018, work planned for 2019, replacement of trees in 2019 or 2020.

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1 Best answer
Expert Alumni
Jun 3, 2019 11:45:06 AM

The 1099-Misc is reporting the payment as "Rent" because the county is basically renting the access through an easement on your property.  You will report this on your return as miscellaneous income. 

To do this: In your open return, go the search box and type "1099-misc" and select "Jump to 1099-misc". Answer "Yes" on the next screen. Enter the information as reported on the1099-Misc. and click "continue". On the next screen choose "Nonbusiness income from the rental of personal property or equipment"  

(see screenshots below)

2 Replies
Expert Alumni
Jun 3, 2019 11:45:06 AM

The 1099-Misc is reporting the payment as "Rent" because the county is basically renting the access through an easement on your property.  You will report this on your return as miscellaneous income. 

To do this: In your open return, go the search box and type "1099-misc" and select "Jump to 1099-misc". Answer "Yes" on the next screen. Enter the information as reported on the1099-Misc. and click "continue". On the next screen choose "Nonbusiness income from the rental of personal property or equipment"  

(see screenshots below)

New Member
Jun 3, 2019 11:45:10 AM

Thank you -- (though it doesn't feel like income)