there's more to mobile home renting. Generally, it's a passive rental activity and thus subject to passive activity loss rules. however, the duration of the rental activity matters. If the average customer use is less than eight days, the activity is generally not considered a rental activity for passive activity rules under IRC section 469 and profits are subject to self-emploment taxes. Also, if the level of services you provide to occupants is substantial (such as daily maid services, Wi-Fi, recreational equipment, etc.) along with the rental property, the net rental income may be subject to self-employment tax.
Any personal use by you may affect the deductibility of rental expenses.
