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Royalties
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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...
Forms and Instructions
Relevant Forms
Form 1040 (Schedule E)
Supplemental Income and Loss
Instructions for Schedule E (Form 1040), Supplemental Income and Loss
2013
Form 1099-MISC
Miscellaneous Income (Info Copy Only)
2013
Instructions for Form 1099-MISC, Miscellaneous Income
2013
General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)
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)
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