The parking spaces are SCH E income. Absolutely no question about that.
If the self-storage units are like PODS (Portable on demand storage) that can be moved and relocated, that's a SCH C business and should have "NEVER" been reported on SCH E.
Otherwise, if the units are physical structures on a peice of land that are not relocatable and are subject to a yearly assessed real property tax, that is SCH E income. Always has been, and always will be.
