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If I was paid under $10.00 in royalties, do I have to report it on my income tax?

For questions on reporting your income to the IRS, consult with your professional tax consultant.

Previous I submitted a Form W-9 or a Form W-8BEN in the past. Why am I being asked for it again?
Next If my company should receive the royalties instead of me, as the author, what do I need to do?
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