---

@Just-Lisa-Now- wrote:

Sounds like it belongs o Sch C, not E

Schedule C Requirements for Airbnb and VRBO Hosts

Generally, you will file Schedule C for your short-term vacation rental if: The average guest rents the property for fewer than 7 days,   OR   The average guest stay is fewer than 30 days AND you provide guests with “substantial services”

---

Sorry Lisa, that isn't correct.

There are two different things going on here.

Rental of real estate is NOT subject to SE tax unless (a) "services" or provided or (b) the taxpayer is real estate "dealer".

If no services are provided, it goes on Schedule E because SE tax does not apply.  I suppose hypothetically in some situations you could put it on Schedule C with no SE tax, but that will be nightmare, so it should be on Schedule E,

The 7 day and 30 day with services are to determine if it is a "rental activity" for purposes of Passive Losses.  But that has nothing to do with SE tax or what Schedule it belongs on.  It is only for purposes of Passive income/losses.

If meets the 7 day or 30 day with services test, it is non-passive *IF* they Materially Participate.

@david3 If that is the case, yes, you check the "other passive exceptions" box and the Material Participation box.

No, if they use the home 14 days/10% that makes it NON-passive, regardless of how it otherwise used (see #3 in the link below).  But yes, the Vacation Home limits would apply.

https://www.irs.gov/publications/p925#en_US_2023_publink1000104579