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Returning Member
posted Mar 26, 2022 7:38:09 AM

Youtube 1099-misc Schedule C questions

I received a 1099-MISC from Youtube for a $275.  It's reported under box 2 as Royalties.  I'm no tax expert but Turbo Tax is tossing me in this Schedule C form and I have no idea what to do.  I am not a business. 
It's asking about:

Qualified trade or business under section 199A.
Accounting methods (Cash, Accrual, Other).

Business address street.

G Did you "materially participate" in the operation of the business during 2021

I Did you make any payments in 2021 that would require you file file Form 1099


Is this all necessary for a few videos that generated $275 of income?  I understand I have to pay taxes but why are they considering this a business?  

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1 Replies
Expert Alumni
Mar 26, 2022 8:08:24 AM

You have only two choices. The screen reads:

 

  • Investment income from property you own
  • Royalty income from your business, including artist royalties or operating a natural resources business (Schedule C)

Since you do not have income from a natural resource, you enter your income on Schedule C.

 

royalty property is a right to income from natural resources like oil, gas, or mineral properties.

This might also include royalty payments you'd get from copyrights and patents, but only if you are not in the business of creating such works. An example of this might be a patent you purchased in order to collect fees by licensing the patent.

 

If you regularly create intellectual property such as a copyright or patent (for example, you're a professional author), you should report income from this self-created property as Business Income, not as investment royalties.