I received an oil royalties that we've inherited but we do not own any property or the business we just get these oil royalty checks once in awhile and where do I put them. When I put them where the r

[KarenM90]

You will enter the them in the section under Income & Expenses entitled Rental Properties and Royalties (Sch E).

Don't worry about the heading that says "Income from Rentals or Royalty Property You Own"

If you are receiving the royalty checks, you "own" the rights to those royalties, so you can continue through this section to record the income.