1099 misc box 3 made out to both of us for right of way where do i put it?

You normally do not report the income for granting an easement or a right away unless it's a complete purchase of a portion of your property.

You only reduce your cost basis in the property by the proceeds received.

But because you got a 1099-MISC, the IRS will be looking for it on your tax return. Report the gross proceeds as described. but enter the amount again as a negative income in the Less Common Income section.

Enter the Form 1099-MISC as follows:

This income is not business income, rather miscellaneous as indicated by your Form 1099-MISC. It's your money making money for you and not because of a service you performed.

It's important for you to select 'None of these apply" and then you should also select the following:

1. Other Common Income > Form 1099-MISC
2. 'No' on the screen 'Did the '____' involve work that's like your main job?'
3. 'No' on the screen 'Did the '____'  involve an intent to earn money?' 

This will report the income without any business activity and it will show up on Form 1040, Line 8 (From Schedule 1, Line 8z).

Once you have entered the income you can use the following steps to enter it as a negative figure which will result in zero income being added to your other income.

1. Click on Federal > Wages & Income.
2. Scroll down to Less Common Income section.
3. Click on Start/Revisit box next to Miscellaneous Income.
4. Scroll to Other Reportable Income Click Start/Revisit.
5. Enter Description and negative amount (ex. -500) 

You can use the Preveiw My 1040 to see the income on the appropriate lines of your return.

1. With the Tax Tools menu open, you can then:
   • View only your 1040 form: Select Tools. Next, select View Tax Summary in the pop-up, then Preview my 1040 in the left menu.

Please update if you actually sold a piece of your property.