CU Boulder Royalty Distribution
When the university licenses inventions to partnering companies, the university may receive royalties or other forms of economic consideration. This licensing revenue is distributed according to university policy, as follows:
The IRS has issued a Technical Advice Memorandum (TAM) that may have a significant impact on income tax reporting for royalty payments received by faculty inventors. CU provides a Form 1099 each year to faculty receiving these payments.