topic 1099-Misc for Stock Photography in Investors & landlords

1099-Misc for Stock Photography

Mullva — Tue, 10 Mar 2026 07:07:11 GMT

My 1099-Misc is for stock photos that were created in the state of California. I have since moved out of state and still receive monthly payment for sales earned from the same photos.

To clarify, do I need to file my 1099-Misc for California state tax or for my current home state. There are no deductions, only income earned.

Re: 1099-Misc for Stock Photography

Critter-3 — Thu, 10 Nov 2022 20:56:07 GMT

Home state only ... the 1099 should have your current state address on it.

Re: 1099-Misc for Stock Photography

Opus 17 — Thu, 10 Nov 2022 23:51:39 GMT

As best I can determine, royalties you receive are not taxable in California if you are not a California resident, even if the photos that earn the royalties were taken while you were previously a California resident. This ruling seems to be on topic.

https://www.ftb.ca.gov/tax-pros/law/legal-rulings/1958-145.html

However, you should know that if you perform new work as an independent contractor for a customer in California, that is California taxable income even though you do not live or work in California, as long as your customer is in California. That could mean that if you are contracted by a California client to provide new photographs, that will be taxable in California (for example, a California travel agent wants you to take photos of a new cruise ship docked in Florida that they can use to advertise trips).

Re: 1099-Misc for Stock Photography

TomD8 — Fri, 11 Nov 2022 16:33:10 GMT

"I have since moved out of state and still receive monthly payment for sales earned from the same photos."

Royalties (Box 2 of Form 1099-MISC) that you received while a resident of California are taxable by California. Royalties that you received after becoming a resident of the new state are taxable by the new state. So you will have to allocate your 1099-MISC income accordingly between the two states. Assuming the new state has an income tax, you'll be filing a part-year resident tax return in each.