2021年收到大学发的1099-MISC，box2，Royalties有$390，在turbo tax报税的时候问我source of $390，两个选项1)Investment income from property you own, 2) Royalty income from your business, including artist royalties or operating a natural resources business (Schedule C). 提示如下。这个$390应该是之前参与的专利转让分红之类的我也不懂，但是看提示inventor感觉应该属于2），然后就自动生成了ScheduleC，要填business name，address，不知道这说的是什么business？专利转让给外面的公司，但是1099-MISC的payer是大学。我应该填公司还是大学呢？ Accounting method是cash，还是Accual，还是Other呢？ Principal business code上哪找呢？ Investment Income includes amounts received from oil, gas or mineral properties when natural resources are extracted from your property. These royalties are based on units, such as barrels, tons, etc., and are paid to you by a person or company that leases the property from you. You may be eligible for a depletion allowance. Royalties from intellectual property (patents, copyrights, trademarks, etc.) are only considered investment property income if you are not in the business of creating such works. For example, you could purchase a copyright or inherit the right to receive royalties from a literary work. In these cases, this income would be investment income. But an author or inventor would not typically treat income from copyrights or patents as investment income. Royalty Income from your Business includes royalty payments received by authors, inventors, or artists; natural resource properties that you operate; or freelance or contract work. Choose this for income from oil, gas or mineral properties if you own and operate the property. If you are a self-employed writer, inventor or artist, receiving royalty income from patents, copyrights on literary, musical, artistic works, etc., then you need to report this as Business Income. 不知道有没有类似情况的朋友能帮忙看下，非常感谢！
Accounting method是cash，还是Accual，还是Other呢？
Principal business code上哪找呢？
Investment Income includes amounts received from oil, gas or mineral properties when natural resources are extracted from your property. These royalties are based on units, such as barrels, tons, etc., and are paid to you by a person or company that leases the property from you. You may be eligible for a depletion allowance. Royalties from intellectual property (patents, copyrights, trademarks, etc.) are only considered investment property income if you are not in the business of creating such works. For example, you could purchase a copyright or inherit the right to receive royalties from a literary work. In these cases, this income would be investment income. But an author or inventor would not typically treat income from copyrights or patents as investment income.
Royalty Income from your Business includes royalty payments received by authors, inventors, or artists; natural resource properties that you operate; or freelance or contract work. Choose this for income from oil, gas or mineral properties if you own and operate the property. If you are a self-employed writer, inventor or artist, receiving royalty income from patents, copyrights on literary, musical, artistic works, etc., then you need to report this as Business Income.
不知道有没有类似情况的朋友能帮忙看下，非常感谢！
谢谢MM！