A lot of this will depend on your set up. If you are a sole proprietorship, chances are the building is in your name.
If the building is in your name, then technically, you are the one renting the building, not your business. If you are providing services with the rental, then the income could be reported on a Schedule C as income from a business.
If you are simply renting the space to someone then this would be reported on Schedule E as rental income.
You would then prorate the building expenses between the business and rental. So, if your building has a depreciable base at this point of $100,000 and your business uses 65% of the building and the tenant uses 35%, you would use $35,000 for the depreciation base for the rental and $65,000 for the business depreciation base. Property taxes, utilities, maintenance and other expenses would also be prorated based on the percentage of use.
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