Yes, it's still true if you are not the operator of the extraction of those deposits that create royalties. It is filed on Schedule E as royalties.
-
With your return open, search (upper right) for 1099-MISC (use the dash), press enter and select the Jump to link in the search results.
When you enter your 1099-MISC, enter the income in Box 2 - Royalties. On the following screen, choose the source of your royalty income:
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"