Royalties for Song Writing

[KC-CPA]

The client is a song writer, receives substantial royalties, he doesn't perform for audiences but receives royalties for songs he writes, he is a full time song writer. From what I undersand, as long as he is not a performer and only sells the songs he doesn't have to pay self employment, however, does the demo of the song count as performance and since he does this full time (song write) is it considered a service. Also, he has many youtube videos of him singing the songs. Of course preferential tax treatment would be to NOT have self employment on royalties.

Any thoughts? Should I send client to Entertainment Tax Preparer?

[JG EA]

I would think he is self employed. I don't know of any exceptions for song writers.

Notice this 1st hit made on the internet.

http://www.bradheck.com/songwriter-tax.htm

Notice it says some confusion about the word royalties, but goes on C.