it's in the rental properties and royalties section
this seems like self-rental so make sure that box is check when you get to the page as to what type of rental
Self-rental occurs when you own a piece of property and rent it to a separate business that you materially participated in. "Material Participation" is a tricky tax concept with numerous ways to qualify, but in rough terms it means you spend a significant amount of time in the running of the business as either an owner or employee of the company. For example: You own a small office building and you own a law firm in which you practice as a full-time attorney. You lease space from the building to house your law office. This is a self rental.
If you materially participated in the law practice, and the property has net income, the property is considered nonpassive for that year. If the property has a loss, the loss is passive, which means that you may have to wait until next year, or a later year, to take all of your losses.
