Tax deductions.... mineral depletion begins at 15%

I’ve read the IRS booklet that allows royalty owners 2 ways to take the deduction “depletion”. my accountant has no clue where to place the deduction even with the links I forward…can someone refer me to a CPA that will do these taxes that are familiar with the IRS deductions were all missing out on. the quick answer I began with is it all counts as unearned income…well maybe so but it also has an available deduction courtesy of Ronald Reagan…please assist.

Scott - I'm not an accountant, but just did my taxes using Premier Edition TurboTax Online and the 15% depletion option popped right up when I was entering the 1099's for royalty income. Turbo Tax is very clear on what is allowed and expenses are simple to enter. The depletion deduction shows up on Schedule E line 18. Really slick!