all funtiure, linen,
If the house sits empty for three months, nothing changes. There's nothing special about providing a furnished place, other than it opening you up to having to pay local tangible personal property taxes. Short term rentals expect that tax.
Electricity
You pay the electric bill weather there's a tenant in the place or not.
washer, drier,
So? If you don't provide a washer/dryer they just go to the local laundry mat. You're not performing a service here. You are only providing the asset necessary for the tenant to perform their own services.
Pool
That pool gets maintained weather you have a tenant or not. It's not directly beneficial to the tenant to the point that if you didn't do it, the tenant would. (The tenant would not most likely, since it's short term)
Everything you mentioned can be interpreted as not 'DIRECTLY* beneficial to the tenant. You are going to do all that stuff even if the house sits empty for 3 months.
examples of "directly" beneficial to the tenant would be things such as:
- Continental breakfast prepared for the tenants every money.
- Laundry service provided for the tenants on a recurring basis. (Providing a washer and dryer is not providing your tenants a service. It only provides them the means to provide their own service.)
- Recurring house keeping services. (Just cleaning between tenants is not providing a recurring service.)
However, there are other aspects that allow a rental (even a long term rental) to operating as a SCH C business. For example, if rental income is my "PRIMARY" source of income and I spend more than 50% of my "work" "related" "time" directly involved with the rental property and management of same, that (along with a few other minor requirements) would be enough for this to be classified as a SCH C business. However, I damn well better be able to prove it if audited. Three golden rules to keep in mind when dealing with this IRS stuff.
- You are guilty until proven innocent.
- The burden of proof is on the accused (that would be YOU!) and not the accuser.
- If it's not in writing, then it *did* *not* *occur*.
The bottom line is, you're gonna do what you're gonna do. All we can do is provide you with information from all around so that you can make a well informed and educated decision.
