https://ttlc.intuit.com/replies/4792182
Royalties received as a result of creative work such as writing, music and art, is considered self-employment income and is reported on Schedule C. The royalties received that result from your creative work is considered self-employment income.Anyone who earns full- or part-time income from a source other than an employer is a self-employed business owner.
All expenses that apply to your business can be placed on Schedule C (or the simplified C-EZ this year) of your federal income tax return.
You will want to complete Schedule C for your business this year since it will be more beneficial in the reporting as a business in future years.