Form 1040 for 1979 shows Larry Martin's business as “Rents from Real Estate.” He did not complete a Schedule C or SE or pay the SE tax. However, under the schedule
on the Form 1040 entitled “Income from Rents and Royalties” he set out information showing items of income, cost, and expenses. Expenses shown
are maid service, linens, laundry, etc. Since the Form 1040, from the nature of the
expenses listed, indicates activity and the information shown in the schedule is sufficient
to determine the SEI, the Form 1040 constitutes an SE tax return even though the business
has been erroneously described as a noncovered activity. If it is established that
the Form 1040 was timely filed, the SEI may be established.