When is rental income subject to Self-Employment Tax? What if you rent out a room in your own home? What if you provided amenities like maid service, Wi-Fi, or beachfront access? Where is the line drawn? Tony and Damien discuss IRS Chief Counsel  Memo 202151005, which sought to answer the question for taxpayers and their advisors. This case study is part of a Self-Study Video Course available from Western CPE that can be purchased for CPE credit. Visit https://wcpe.co/podcast to get started.