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.

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