To determine whether your rental income is from property or from business, consider the number & kinds of services you provide for your tenants.
In most cases, you are earning income from property if you rent space & provide basic services only. Basic services include heat, light, parking, & laundry facilities.
If you provide additional services to tenants, such as cleaning, security, & meals, you may be carrying on a business. The more services you provide, the greater the chance that your rental operation is a business.
Please consider the following list as a help in preparation of complete documentation for filing the INCOME TAX RETURN.