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Author Royalties are not Taxable


Anthony J. Fejfar, B.A., J.D., Esq., Coif

© Copyright 2009 by Anthony J. Fejfar

Caution please consult a Tax Attorney before acting on this Article.

While income is generally taxable under the Internal Revenue Code in the

United States, I argue that Author Royalties are not. The United Nations Universal

Declaration on Human Rights states that an Author cannot be deprived of his property.

What this means, minimally, is that an Author cannot be deprived of his Copyright in his

literary works and cannot be deprived of his Royalty Payment. Since Income Tax

deprives an Author of a portion of his Royalty Income, it is clear that Income Tax cannot

be used to reduce an Author’s Royalty Income. Such an Income Tax on Author

Royalties, in my opinion is void.