About 35 years ago my husband inherited a piece of land in Montana. In 208 he sold it. Does he have to pay federal taxes anon it as income for 208. If so where is it listed on the tax forms?

Assuming that this property was not your primary home...

Your husband probably has a capital gain on this property, and he reports the gain on Schedule D. His cost basis is the fair market value of the property as of the date he inherited it 35 years ago. At that time the executor of the estate of the person he inherited it from should have given your husband market value information.