Thank you. I've read several other items indicating to put the "boarding activities" (dropping the mention of horse), 🙂 on Schedule C.  Schedule F makes so much more sense for this type of Business.  If it was to go on Schedule C, then my issue becomes the real estate. If it is exclusively used for Boarding, then is the real estate Sch E? I personally have never deducted any real estate taxes on Schedule C before, so I thought it was very funky.