I have a new client who is in the business of short term residential rentals.  However, she does not own any property, rather she rents several units herself, furnishes them, then sublets them via sites like Airbnb.  She will also occasionally list units under her account that she neither owns or leases, at the request of owners who are looking to make some extra income.   Previous accountant filed Schedule E listing each individual unit and the rental income and expenses attributable to each, with no depreciation.  The only "substantial services" she provides to tenants would be the regular cleaning of each unit after each stay.  What do you think?  Would you keep this on Schedule E or does this seem more like a Schedule C business?  Thanks!