“This situation is addressed in a margin note on page AVG-19 of the 2006-2007 Application and Verification Guide:
At times a student or parent will claim rental property is a business. Generally, it must be reported as real estate instead. A rental property would have to be part of a formally recognized business to be reported as such, and it usually would provide additional services like regular cleaning, linen, or maid service.”
立法的人没有那么傻,你也没有那么聪明。链接里说如果你向租客提供额外服务(比如类似旅馆一样的清理服务,而不是仅仅出租白板房),你的出租房产才“可能”被认为是small business。就是说仅仅LLC出租房子不能算SB,你起码要提供旅馆服务。