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Deductions & credits
Income from the rental of real estate is not reported on Schedule C unless significant services are provided to the renter or the taxpayer is a real estate dealer.
See https://www.irs.gov/instructions/i1040se#idm140609575953904
Regardless, income from real estate rental is not considered income from self-employment unless the taxpayer is a real estate dealer per Treas. Reg. §1.1402(a)-4.
September 24, 2020
2:28 PM