Right of way

[micant]

Hi. I know this type of question has been asked before but I think my situation is a little different. 

my grandfather died in 2019 without a Will or someone to administer the estate.   In 2022 the state’s DOT wanted to cut into the land in order to expand the highway. His surviving heirs were my uncle and my sister and I (our dad died previously). We appointed my uncle as administrator of the estate and we each received payment for the easement / right of way. 

How do I file the 1099-s for my share of proceeds?  My uncle pays the property taxes. I think my grandfather is the owner though.  The house hasn’t been sold but will be at a later date. My grandfather bought the house and my uncle just felt it was right to give my sister and I my deceased father’s share of the proceeds. 

[AmyC · Accepted solution]

Add the 1099-S as income for sale of other real estate, then land. See Where do I enter Form 1099-S?

If your grandfather is deceased, he no longer owns the house, the inheritors own it. A court should have made a decision by now on who owns the home. If the 1099-S is from your uncle, he is being nice and giving it to you. If it is from those who cut through, it is likely you own part of the property as they are required to pay the owners.

[micant]

Thank you Amy for the response.