Investors & landlords

If you rent chairs to other stylists in your salon, and they share any of the common areas of use, such as shampoo bowls, towels, capes, color room, washer/dryer, receptionist, etc, it would be Schedule C income.  If you're renting completely, totally separate rooms or suites to them in where they don't have access to any common areas, it would be Sch E rent.