Good morning My name is Ken and I live in California.

[maeshirok]

Where do you enter income from sublet ing office space

[JamesG1 · Accepted solution]

Subleasing income is rental income and is reported on Schedule E.  It is not subject to self-employment tax. 

Business income is reported on Schedule C and is subject to self-employment tax.

So if you report the rental income on Schedule E you will need to allocate your office rent between the Schedule E activity and the Schedule C activity.

As an example, your monthly office rent is $5,000 and you are subleasing 20% of your office space.  You should allocate 20% of your monthly office rent or $1,000 to the Schedule E and 80% of your monthly office rent or $4,000 to Schedule C.