Should a self storage activity be on a schedule C or E?

[pkellycpa]

Is operating a self storage business subject to self employment tax?

[dkh]

https://ttlc.intuit.com/community/investments-and-rental-properties/discussion/is-schedule-e-or-c-us...

[Terry53029]

If real property you would put it on 1040 schedule E. not subject to se tax

[TaxGuyBill]

If it provides "services", yes, self employment tax applies and it goes on Schedule C.

If "services" are not provided, it goes on Schedule E.

From what I remember from court cases, I think I came to the conclusion that most self-storage facilities do NOT provide "services".

[Terry53029]

If you read the instructions for schedule E, line one says as an example "self storage unit" so I can see why the court cases would side with schedule E, therefore no SE tax