BobKamman
Level 15

A laydown yard for wind turbines is the operations base -- not necessarily the site of the windmill itself.  Box 2 is royalties, so the owners must be receiving payments based on how much power is produced.  Form 8825, Code 6.   Box 3 is probably a fixed payment for an easement, either temporary or permanent.  You would have to look at the contract with the power company, for more details.