@DM26 wrote:
But understand that the IRS previously determined that your rental income is passive income due to lack of active involvement and because of that did not require the 15.3% employment taxes.....
The IRS had nothing to do with that; Section 1402 of the Code specifically excludes rentals from real estate as earnings from self-employment unless the rental income is received in the course of business as a real estate dealer.
See https://www.law.cornell.edu/uscode/text/26/1402
