Yes, I see what you are saying my language is not clear.  I was trying to track the language of IRS publication 523.  

The one acre tract of land is vacant.   It is part, of the overall acreage, and land on which the primary residence is located.  

A section a Publication 523 says the following:

"You can linclude the sale of the vacant land adjacnet to the land on which your home sits
as part of a sale of your home if ALL of the following are
true.
•
You owned and used the vacant land as part of your
home.
•
The sale of the vacant land and the sale of your home
occurred within 2 years of each other.
•
Both sales either meet the Eligibility Test or

So, the IRS Publication refers to the vacant lot "being owned and used as part of your home."   That is odd wording, but it has to simply mean that this vacant is simply considered part of the overall grounds and land on which someone's primary residence is located, and that is not a vacant lot tha tis used for some other purpose.  

So, this lot is vacnat, and it was sold first last August, and now just a few weeks ago, the home and other acreage were sold.   My question is more about whether I should be reporting this vacant lot sale separately, right now, when it clearly qualifies for being piggyback onto the sale of the home, and the home exclusion.