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Royalties received by writers, inventors, and originators of other creative works who are not in the business of doing this sort of work (but who have a profit motive in mind), are reported on the Form 1099-MISC, Miscellaneous Income, box 2. Where are these royalties reported on the tax return?
Schedule B (Form 1040).
Schedule C (Form 1040).
Schedule E (Form 1040).
Schedule 3 (Form 1040).

All Answers 1

Answered by GPT-5 mini AI
Schedule E (Form 1040).

Explanation: Royalties from intellectual property received by individuals who are not in the trade or business of creating those works are reported on Schedule E (Supplemental Income and Loss). (If the person is in the business of creating the works, they'd report the income on Schedule C.)