Self Employment Tax

No.  The RV rental is considered a rental activity since it can be considered a dwelling unit. and not a self-employment activity. Rental activities are not subject to self-employment tax.

Dwelling unit. 

A dwelling unit includes a house, apartment, condominium, mobile home, boat, vacation home, or similar property. It also includes all structures or other property belonging to the dwelling unit. A dwelling unit has basic living accommodations, such as sleeping space, a toilet, and cooking facilities. 

A dwelling unit doesn’t include property (or part of the property) used solely as a hotel, motel, inn, or similar establishment. Property is used solely as a hotel, motel, inn, or similar establishment if it is regularly available for occupancy by paying customers and isn’t used by an owner as a home during the year.

For more information about dividing expenses if there was also personal use, click the link above to review IRS Publication 527-Residential Rental Property.