TaxMonkey
Level 8

"active participation", "material participation", "trade or business", "passive" lots of jargon there, but none of that is relevant for determining if a rental is subject to SE tax.


Rental activity is generally excluded from SE tax unless additional services are provided, above what would normally be expected when renting space.  Treas Reg 1.1402(a)-4 covers the regs. In particular see (c) for residential rentals.


https://www.law.cornell.edu/cfr/text/26/1.1402(a)-4

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