Hi, all,

Would like to confirm that an actor's residuals and a writer's royalties that are not reported on a W-2, but either not reported at all, or reported on a 1099-NEC or 1099-MISC, are self-employment income subject to self-employment taxes, and are reported as non-passive income on the tax return, despite the services having been performed in a prior year.

And what is the correct entry in Lacerte Sch. E for a film royalty... 1=nonpassive activity, or 2=passive royalty sheet 18, code 39), and should we check the box "Did not actively participate" directly underneath code 39?

Thanks, Michael