if you are a real estate pro all your rental activity goes on schedule E not C unless you provide the renters with significant services
the irs says
Landlords report rental income on Schedule C -- "Profit or Loss From Business" -- if they provide more than basic services to tenants. Housekeeping, linen service, maid service and meals are examples of substantial services that would require a landlord to use Schedule C. In essence, once you start providing substantial services, you're not just renting property; you're running a hotel or boarding house. Those count as businesses -- thus the requirement for Schedule C.
putting rental activity on Schedule C to get a deduction when you don't qualify, could be viewed, if caught, as tax evasion. if you put them on schedule C, since it is a business there is no such thing as residential real estate. it's commercial. so this will result in a 39-year life for the property. should you sell this property and its not a schedule C business, your depreciation recapture would be based on a 27.5-year life.
