Schedule C required for author royalties?

[michelenkn]

I wrote a cookbook and received less than $300 royalties from the publisher.  Am I still required to file a schedule c?  Do  I have to report this income on my tax return?  Do I need to have a registered sole proprietorship in order to receive royalties?

[Patrice]

Yes, you are required to file the income on your tax return.  You don't have to have a registered sole proprietorship in order to receive royalties.  Royalties are filed on a Schedule C or Schedule E.

https://ttlc.intuit.com/replies/4792182