Book royalties

[billmcse]

I wrote a book and receive modest royalties...less than $100. My question is where to report that. I've been told by some to file under Rental Property and Royalties, yet others tell me I should file under 1099-MISC in Turbotax. Royalties sounds like the correct category but the form is a 1099-MISC. I do not write for a living, this was a one time project.

[Bsch4477]

Reporting an amount in box 2 of form 1099-Misc is proper. 

[billmcse]

But here's my issue, turbotax will ask if you received the royalties from a natural disaster, intellectual property or being self employed as a writer. Neither really apply here. I am not a writer. The book was written as a one-off type of experience.

[Vanessa A]

A book would be considered intellectual property. You do not have to be a writer, it is that you did write a book and are receiving income from it.  So this is your property that came from your creativity or research.  The only real time it will make a tax difference is if it is Self-employment, then you would be subject to SE taxes on the income.  Since this was a one off, it is not subject to SE-taxes.