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  • However, if you hold an operating oil, gas, or mineral interest or are in business as a self-employed writer, inventor, artist, etc., report your income and expenses on Schedule C or Schedule C-EZ (Form 1040). taxmap/pub17/p17-071.htm#en_us_publink1000172025Copyrights and patents.(p91)Copyrights and PatentsRoyalties from copyrights on literary, musical, or artistic works, and similar property, or
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