what is a nonrecaptured 1250 gain?

Section 1250 gain, whether recaptured, unrecaptured, nonrecaptured, or whatever, usually refers to part of the taxable gain from real estate that *has been depreciated*. If your land wasn't depreciated for income tax purposes, you shouldn't have any section 1250 gain to worry about.

A nonrecaptured Section 1250 gain refers to the portion of the gain from the sale of Section 1250 property (property used in a trade or business and subject to depreciation) that is not subject to the special 25% recapture rate.

To determine if you have a nonrecaptured Section 1250 gain, you will need to calculate the difference between the selling price of the property and the property's adjusted basis, which is the original cost of the property plus any improvements, minus any depreciation taken.

The portion of the gain that is equal to or less than the straight-line depreciation is considered nonrecaptured Section 1250 gain and is taxed at the long-term capital gains rate, which is currently 20% for individuals.

The portion of the gain that exceeds the straight-line depreciation is considered a Section 1250 recapture gain and is subject to the special 25% recapture rate.

From what you've provided, it seems that the land you've sold is a small piece, you might not have a nonrecaptured Section 1250 gain, as the gain does not seem to be large enough to be subject to the special 25% recapture rate. However, it's always a good idea to consult a tax professional to confirm the tax treatment of the property based on the specific details of the sale, and to make sure you are reporting the sale correctly on your Schedule D.