Rental income usually belongs here rather than on Schedule C, and the difference is worth 15.3%: income on Schedule E is generally not subject to self-employment tax. Which schedule your rentals belong on is a question about services, not about property.
Everything on this site that lands here
Each article declares the sheet its number ends up on, so this list is the writing itself rather than a summary of it.
| Read | Where it lands |
|---|---|
| Rent is the rare income with no self-employment tax | not Schedule C, and not self-employment tax |
| Repair or improvement is decided before you spend | rental expenses, once they are not improvements |
The official page
Everything here is written from the IRS's own material, and the place to check it is Schedule E on irs.gov. Figures and rules change; the source is what settles them.
This is educational material, not tax advice. Your own situation may turn on facts this page does not know about.