It depends. If you yourself are leasing the property and just renting it out to others, then it would be considered passive income and be reported on Schedule E.
If you are running a salon and the salon is leasing the store front, then this would be income to the business. Then this would be reported on Schedule C. You would also just list the entire lease payment as an expense for the business and then add the rent you receive as additional income on Schedule C.
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