Form 1099-MISC Box 2 is for royalties, which are reported on Schedule E. If you received royalty income from a gas well, for example, you need to set up a Royalty Property to connect the 1099-MISC income to a property. This information is needed for your federal return and is not specific to any state.
For more information, see How do I enter a 1099-MISC for royalty income?
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