1099 MISC. BOX 3, WHERE TO REPORT ON 1065- IT WAS FOR A GEOPHYSICAL SURVEY OF PROPERTY

[IRonMaN]

Line 1 or line 7 sounds like potential landing spots - depends on what the nature of their business is.

[gpguidry]

Real Estate -

they have royalties mainly, rent some land,  timber

This is a new thing. Just not sure if it would need to go on the 1065 pg 1 income or

the other income on the Sch. K.  line 11, other income. It's a one time thing.

[BobKamman · Accepted solution]

It sounds like a payment from a seismic permit request, which might have involved use of dynamite or a “thumper” truck on the taxpayer’s land. You could call it rent, or just “other income.”