NY unincorporated business tax

[joanmcq]

Client is professor and has a little bit of royalty income from textbooks. As writer, I put it on sch C-ez, but when filing extensions I ran into the form for the unincorporated biz tax. The income is about $800 bucks. Is there a filing requirement for this little bit of income on a C? since he is way over the SS threshold, for $20 or so in SE tax I'm tempted to just put it on line 21 or as royalties if there is a problem . I'm sure he doesn't have a biz license either, and I'm not sure if the C-ez would trigger anything.

[michaelmars]

WAY UNDER limit for nyc unincorp tax don't worry about it , and there is no busi license for an author