Are Author's Royalties a Qualified Business Income

[brakeshoe87]

I received a 1099-MISC for a nominal amount (under $100).  This was for royalties that my deceased father wrote many years ago (more than 10).  The royalties now come to me as his sole heir.  I am using Turbo Tax Deluxe and it has put this income in Schedule E, which seems correct.  My question is how do I answer the question in the Step by Step interview that asks: "Is this Qualified Business Income?"  Googling this provides no consistent answer, and none of the discussions relate to my situation where I am not the author but the beneficiary of their royalties.  It is not a big amount so the treatment probably won't make much difference.  That said, I still like to do things correctly and understand why that is correct.  

[Mike9241 · Accepted solution]

They are not QBI in your situation.  I don't see where you are engaged in a trade or business, that is required for the QBI deduction, by merely cashing checks.