If you provide "services" (such as maid service or meals), it goes on page 1 of the 1065. You will owe Self Employment tax on any profit.
If you did NOT provide "services" (such as maid service or meals) AND you "Materially Participated", it goes on 8825 and is NOT passive (it can offset your W-2 income). No self employment tax applies. The passive vs. nonpassive is dealt with on the 1040.
If you did NOT provide "services" (such as maid service or meals) AND you did NOT "Materially Participate", it goes on 8825 and is *IS* passive (it can NOT offset your W-2 income unless you meet the qualifications for the $25,000 rule). No self employment tax applies. The passive vs. nonpassive is dealt with on the 1040.
