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Royalties
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Form 1040 (Schedule E)
Supplemental Income and Loss
Instructions for Schedule E (Form 1040), Supplemental Income and Loss
2012
Form 1099-MISC
Miscellaneous Income (Info Copy Only)
2012
Instructions for Form 1099-MISC, Miscellaneous Income
2012
General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)
2011
Form 1099-MISC
Miscellaneous Income (Info Copy Only)
2011
Instructions for Form 1099-MISC, Miscellaneous Income
2011
General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)
Publications
Links Inside Publications
Publication 17 - Your Federal Income Tax (For Individuals) - Royalties
Royalties. Royalties from copyrights, patents, and oil, gas, and mineral properties are taxable as ordinary...
Publication 515 - Withholding of Tax on Nonresident Aliens and Foreign Entities - Withholding on Specific Income
Royalties. In general, you must withhold tax on the payment of royalties from sources in the United States....
Publication 525 - Taxable and Nontaxable Income - Business and Investment Income
Royalties. Royalties from copyrights, patents, and oil, gas, and mineral properties are taxable as ordinary...
Related Topic Links
Income-producing Rental or Royalty Interest
Independent Producers and Royalty Owners
Real Property Income and Natural Resources Royalties (Income Code 13)
Rents or Royalties