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New Member
posted Apr 22, 2025 7:48:19 AM

Dinosaur royalties

I have a K-1 with Royalties from dinosaur bones extracted from our land.  In order to enter the 15% depletion, so I check the box in Turbo Tax that the Royalties are from Oil and Gas or do I enter the depletion separately on Sch E?

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3 Replies
Employee Tax Expert
Apr 22, 2025 10:50:37 AM

Checking the box for "oil and gas" will report 15% of your royalty income as percentage depletion. Depending on the purpose of the extraction, the depletion rate may be different, in a range from 7% to 22% (see 26 U.S. Code § 613 - Percentage depletion for a complete list). 

 

If you choose to use a different percentage, you can enter this as a miscellaneous expense for the royalty property instead of choosing the default 15%.

New Member
Apr 22, 2025 5:58:53 PM

What if depletion isn't reported in box 20 with code T on my 1065 K-1?  Should I still enter it myself on the K-1 form with Code T and calculate the depletion?

Employee Tax Expert
Apr 23, 2025 9:13:24 AM

No. If the royalty income was reported on Schedule K-1 Box 17 Code D, depletion should be calculated and reported in Box 20 Code T. You might check with the company that sent you the K-1 to confirm that Box 20 Code T should be blank.

 

However, if the Royalties were reported on Schedule K-1 Box 4, TurboTax should have created a Schedule E for this income. In this case, be sure to review that Schedule E (under Rental Properties & Royalties) to indicate the royalties were from mineral interests. The program will ask you about depletion during that interview, which is where you can enter the amount you have calculated.