if you have rental real estate, then the reporting is done through Schedule E. however, schedule C is used if you provide substantial services to the renter
from IRS PUB 527
Generally, Schedule C is used when you provide substantial services in conjunction with the property or the rental is part of a trade or business as a real estate dealer. Providing substantial services. If you provide substantial services that are primarily for your tenant's convenience, such as regular cleaning, changing linen, or maid service, you report your rental income and expenses on Schedule C. Substantial services don’t include the furnishing of heat and light, cleaning of public areas, trash collection, etc. Also, you may have to pay self-employment tax on your rental income using Schedule SE (Form 1040), Self-Employment Tax. discussion of “substantial services,” From IRS PUB 334
Hotels, boarding houses, and apartments. Rental income you receive for the use or occupancy of hotels,
boarding houses, or apartment houses is subject to SE tax if you provide services for the occupants.
Generally, you are considered to provide services for the occupants if the services are primarily for their convenience and are not services normally provided with the rental of rooms for occupancy only. An example of a service that is not normally provided for the convenience of the occupants is maid service. However, providing heat and light, cleaning stairways and lobbies, and collecting trash are services normally provided for the occupants' convenience.
