We have an AirBnB and I want to know how it's reported. Is it self-employment or rental?

[john-c-armstrong]

We both maintain the property with pool maintenance and gardening etc.

[Mike9241]

For a rental property to be subject to the self-employment tax, you would need to provide substantial (beyond regular rental real estate services) to long-term tenants.

These services can include:

Changing linens
Providing fresh towels
Cleaning the rooms during a guest’s stay
Providing hotel-like conveniences such as a coffee maker and coffee
Providing vehicles, bikes, or excursion options.

[AmyC]

On the schedule E, report the rental income as vacation or short term. The program will allocate the dedicated space compared to the full space. You will enter in the square footage of each. Please see Where to add my Airbnb income?

Related:

• Where do I enter income and expenses from a rental property?
• What kinds of rental property expenses can I deduct?
• Renting Out a Room on Airbnb or FlipKey? How Much You Owe in Taxes  
• Rental Property Deductions You Can Take at Tax Time  
• What Is a Schedule E IRS Form? 
•  Video: Tax Tips When Renting Out Your Home on Airbnb, FlipKey & Others   
• 10 Tax Tips for Airbnb, HomeAway & VRBO Vacation Rentals 
• Topic No. 415 Renting Residential and Vacation Property - IRS

[Rick19744]

While your facts are very limited, the IRS may deem the rental as subject to SE Tax even if not long-term.  These cases all depend on the specific facts and circumstances.

In Chief Counsel Advice (CCA) 202151005 the IRS ruled that the rental, where the average period of customer use is seven days, was subject to SE Tax.

In this particular fact pattern, the owner furnished substantial services beyond those required to maintain the space suitable for occupancy.

In summary, your facts are minimal, and each case will depend on the specific set of facts.  Just take a look at this CCA as a reference as to what was substantial in this particular instance.

Also keep in mind, that this is an IRS internal legal interpretation of the law issued by the National Office generally for either a field agent of a service center.  So this is not a court decision, but certainly the position of the IRS.