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Whoever is paying for the easement will send you a Form 1099 at the end of the year. If you get a 1099-MISC for rental payments, you report the income on Schedule E. For a permanent easement, you get a 1099-S and use Schedule D to report capital gains.
The simplest, most straight forward way in which easements are created is by express grant or reservation. Since an easement is a property right, a nonpossessory estate in land, it can be established through the express language of an instrument of conveyance, such as a deed.
Easement of NecessityGiving a landowner right-of-way over an adjoining parcel of land in order to access a public road is the most common example of an easement by necessity. Imagine a piece of farmland that has been divided in two. The first parcel lies along a county road and has a driveway leading up to a home.
1) For example, A as the owner of a certain house, has a right of way over his neighbour B's land for purposes connected with the beneficial enjoyment of the house. This is an easement.
Recording: The Easement must be recorded in the Office of the County Recorder of the county in which the Land is located. Copies: Copies of the fully executed recorded Easement should be provided to the campus real estate office and to RESS.