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Sure sounds like Schedule C to me.  A lot of this is defined by case law which you'll have to research  In terms of Regs, what we're really talking about here is SE tax so you're looking at section 1402 and particularly on point Reg 1.1402(a)-4:


Skip down to "(c) Rentals from living quarters" and see what you think.  "Tourist camps" and "parking lots" are specifically mentioned in (c)(2) as subject to SE tax.  I think of a campground as a giant parking lot with really big parking spaces. 🙂  And they usually have bathrooms/showers available.  Unless they just have a pit toilet a quarter mile down wind, somebody is providing cleaning services for the bathroom!


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