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If an individual or entity pays royalty income of $10 or more in a tax year, they are responsible for reporting royalty payments, this includes: Exemptions Special Rule for Publishers & Authors: Reporting Royalties: Thresholds, Deadlines & Penalties IRS 1099-MISC Box 2 Threshold The minimum threshold for Form 1099-MIS Box 2 which reports royalty payments is $10 or more
I also try to incorporate my logo in my pictures which you will also see
Of course, that means he has to purchase the exact lure as a replacement for his tacklebox
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