Does the IRS consider rental income from a former residence self employment if you are not a realtor.

[vsmith2]

When does the IRS tax rental income as self employment?

[JillS56]

Rental property income is not considered wages unless you qualify as a real estate professional.

     You qualify as a real estate professional for the tax year if you meet both of the following requirements.

• More than half of the personal services you perform in all trades or businesses during the tax year are performed in real property trades or businesses in which you materially participate.

• You perform more than 750 hours of services during the tax year in real property trades or businesses in which you materially participate.

Rental property is reported on Schedule E and is not subject to self-employment as it is not earned income.

[AmeliesUncle]

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@vsmith2 wrote:
When does the IRS tax rental income as self employment?

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Rental income is only taxed as self employment if you provide "services" to the tenants (such as maid service or meals) or if you are a "dealer" in real estate.   Being a realtor or a Real Estate Professional does not change that.

[Mike9241]

in the situations where you run a B&B and provide personal services. that income gets reported on schedule C.