IRS · Official form

Form 8825, Rental Real Estate Income and Expenses of a Partnership or an S Corporation

Form 8825 is the rental real estate schedule for partnerships and S corporations, the entity-level counterpart to the Schedule E an individual landlord files. Fill in the official IRS PDF below and download it.

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What is 8825?

Form 8825 reports income and deductible expenses from rental real estate activities owned by a partnership or an S corporation, property by property. For each rental you list the address, property type, rental days, gross rents, and expense lines such as advertising, cleaning, insurance, mortgage interest, repairs, taxes, and depreciation.

The form also picks up net rental real estate income or loss that flows through to the entity from other partnerships, estates, or trusts. The combined result attaches to the entity return (Form 1065 or 1120-S) and flows out to the owners on their Schedules K-1.

Who files 8825?

Partnerships that own rental real estate and file Form 1065
S corporations reporting rental real estate activity on Form 1120-S
Entities receiving flow-through rental real estate income from other partnerships, estates, or trusts
LLCs taxed as partnerships or S corporations that hold rental property

How to fill out 8825

List each rental property with its address, type code, and the number of fair rental and personal use days.
Enter gross rents for each property, then work down the expense lines: insurance, interest, repairs, taxes, utilities, wages, depreciation, and other itemized expenses.
Compute the income or loss for each property and combine them, adding any net rental real estate amounts from Schedules K-1 the entity received.
Carry the total to the line indicated for Form 1065 or Form 1120-S.
Download the completed PDF and attach it to the entity return; the totals flow to the owners through their Schedules K-1.

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Page 1 105 fields

Name

Employer identification number

1. Enter the address and type of each rental real estate property. For each rental real estate property listed, report the number of days

Row: A. Column: (b) Type (Enter code 1–8; see page 2 for list.).

Row: A. Column: (c) Type (Enter code A–I; see page 2 for list.).

Row: A. Column: (d) Fair rental days.

Row: A. Column: (e) Personal-use days.

Row: B. Column: (a) Physical address of each property (street, city, state, Z I P code).

Row: B. Column: (b) Type (Enter code 1–8; see page 2 for list.).

Row: B. Column: (c) Type (Enter code A–I; see page 2 for list.).

Row: B. Column: (d) Fair rental days.

Row: B. Column: (e) Personal-use days.

Row: C. Column: (a) Physical address of each property (street, city, state, Z I P code).

Row: C. Column: (b) Type (Enter code 1–8; see page 2 for list.).

Row: C. Column: (c) Type (Enter code A–I; see page 2 for list.).

Row: C. Column: (d) Fair rental days.

Row: C. Column: (e) Personal-use days.

Row: D. Column: (a) Physical address of each property (street, city, state, Z I P code).

Row: D. Column: (b) Type (Enter code 1–8; see page 2 for list.).

Row: D. Column: (c) Type (Enter code A–I; see page 2 for list.).

Row: D. Column: (d) Fair rental days.

Row: D. Column: (e) Personal-use days.

Rental Real Estate Income. Row: 2a. Gross rents. Column: Properties. A.

Row: 2a. Gross rents. Column: Properties. B.

Row: 2a. Gross rents. Column: Properties. C.

Row: 2a. Gross rents. Column: Properties. D.

Rental Real Estate Income. Row: 2b. Other income related to rental estate activity. Column: Properties. A.

Row: 2b. Other income related to rental real estate activity. Column: Properties. B.

Row: 2b. Other income related to rental real estate activity. Column: Properties. C.

Row: 2b. Other income related to rental real estate activity. Column: Properties. D.

Rental Real Estate Income. Row: 2c. Total rental real estate income for each property. Add lines 2a and 2b. Column: Properties. A.

Row: 2c. Total rental real estate income for each property. Add lines 2a and 2b. Column: Properties. B.

Row: 2c. Total rental real estate income for each property. Add lines 2a and 2b. Column: Properties. C.

Row: 2c. Total rental real estate income for each property. Add lines 2a and 2b. Column: Properties. D.

Rental Real Estate Expenses. Row: 3. Advertising. Column: Properties. A.

Row: 3. Advertising. Column: Properties. B.

Row: 3. Advertising. Column: Properties. C.

Row: 3. Advertising. Column: Properties. D.

Row: 4. Auto and travel. Column: Properties. A.

Row: 4. Auto and travel. Column: Properties. B.

Row: 4. Auto and travel. Column: Properties. C.

Row: 4. Auto and travel. Column: Properties. D.

Row: 5. Cleaning and maintenance. Column: Properties. A.

Row: 5. Cleaning and maintenance. Column: Properties. B.

Row: 5. Cleaning and maintenance. Column: Properties. C.

Row: 5. Cleaning and maintenance. Column: Properties. D.

Row: 6. Commissions. Column: Properties. A.

Row: 6. Commissions. Column: Properties. B.

Row: 6. Commissions. Column: Properties. C.

Row: 6. Commissions. Column: Properties. D.

Row: 7. Insurance. Column: Properties. A.

Row: 7. Insurance. Column: Properties. B.

Row: 7. Insurance. Column: Properties. C.

Row: 7. Insurance. Column: Properties. D.

Row: 8. Interest (see instructions). Column: Properties. A.

Row: 8. Interest (see instructions). Column: Properties. B.

Row: 8. Interest (see instructions). Column: Properties. C.

Row: 8. Interest (see instructions). Column: Properties. D.

Row: 9. Legal and other professional fees. Column: Properties. A.

Row: 9. Legal and other professional fees. Column: Properties. B.

Row: 9. Legal and other professional fees. Column: Properties. C.

Row: 9. Legal and other professional fees. Column: Properties. D.

Row: 10. Real estate taxes. Column: Properties. A.

Row: 10. Real estate taxes. Column: Properties. B.

Row: 10. Real estate taxes. Column: Properties. C.

Row: 10. Real estate taxes. Column: Properties. D.

Row: 11. Repairs. Column: Properties. A.

Row: 11. Repairs. Column: Properties. B.

Row: 11. Repairs. Column: Properties. C.

Row: 11. Repairs. Column: Properties. D.

Row: 12. Utilities. Column: Properties. A.

Row: 12. Utilities. Column: Properties. B.

Row: 12. Utilities. Column: Properties. C.

Row: 12. Utilities. Column: Properties. D.

Row: 13. Wages and salaries. Column: Properties. A.

Row: 13. Wages and salaries. Column: Properties. B.

Row: 13. Wages and salaries. Column: Properties. C.

Row: 13. Wages and salaries. Column: Properties. D.

Row: 14. Depreciation (see instructions). Column: Properties. A.

Row: 14. Depreciation (see instructions). Column: Properties. B.

Row: 14. Depreciation (see instructions). Column: Properties. C.

Row: 14. Depreciation (see instructions). Column: Properties. D.

Row: 17. Other deductions (attach Schedule A (Form 8825)). Column: Properties. A.

Row: 17. Other deductions (attach Schedule A (Form 8825)). Column: Properties. B.

Row: 17. Other deductions (attach Schedule A (Form 8825)). Column: Properties. C.

Row: 17. Other deductions (attach Schedule A (Form 8825)). Column: Properties. D.

Row: 18. Total rental real estate expenses for each property. Add lines 3 through 17. Column: Properties. A.

Row: 18. Total rental real estate expenses for each property. Add lines 3 through 17. Column: Properties. B.

Row: 18. Total rental real estate expenses for each property. Add lines 3 through 17. Column: Properties. C.

Row: 18. Total rental real estate expenses for each property. Add lines 3 through 17. Column: Properties. D.

Row: 19. Income or (loss) from each rental real estate property. Subtract line 18 from line 2c. Column: Properties. A.

Row: 19. Income or (loss) from each rental real estate property. Subtract line 18 from line 2c. Column: Properties. B.

Row: 19. Income or (loss) from each rental real estate property. Subtract line 18 from line 2c. Column: Properties. C.

Row: 19. Income or (loss) from each rental real estate property. Subtract line 18 from line 2c. Column: Properties. D.

20a. Total rental real estate income. Add total rental real estate income from line 2c. See instructions.

20b. Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions. Open parenthesis. Total.

21. Net gain (loss) from Form 4797, Part I I, line 17, from the disposition of property from rental real estate activities.

22a. Net income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation

22b. Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more

Row: 1. Column: (2) Employer identification number.

Row: 2. Column: (1) Name.

Row: 2. Column: (2) Employer identification number.

Row: 3. Column: (1) Name.

Row: 3. Column: (2) Employer identification number.

23. Net rental real estate income (loss). Combine lines 20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or

Page 2 100 fields

1. Enter the address and type of each rental real estate property. For each rental real estate property listed, report the number of days

Row: 1. Column: (a) Physical address of each property (street, city, state, Z I P code).

Row: 1. Column: (b) Type (Enter code 1–8; see below for list.).

Row: 1. Column: (c) Type (Enter code A–I; see below for list.).

Row: 1. Column: (d) Fair rental days.

Row: 1. Column: (e) Personal-use days.

Row: 2. Enter 2 digits.

Row: 2. Column: (a) Physical address of each property (street, city, state, Z I P code).

Row: 2. Column: (b) Type (Enter code 1–8; see below for list.).

Row: 2. Column: (c) Type (Enter code A–I; see below for list.).

Row: 2. Column: (d) Fair rental days.

Row: 2. Column: (e) Personal-use days.

Row: 3. Enter 2 digits.

Row: 3. Column: (a) Physical address of each property (street, city, state, Z I P code).

Row: 3. Column: (b) Type (Enter code 1–8; see below for list.).

Row: 3. Column: (c) Type (Enter code A–I; see below for list.).

Row: 3. Column: (d) Fair rental days.

Row: 3. Column: (e) Personal-use days.

Row: 4. Enter 2 digits.

Row: 4. Column: (a) Physical address of each property (street, city, state, Z I P code).

Row: 4. Column: (b) Type (Enter code 1–8; see below for list.).

Row: 4. Column: (c) Type (Enter code A–I; see below for list.).

Row: 4. Column: (d) Fair rental days.

Row: 4. Column: (e) Personal-use days.

Rental Real Estate Income. Column: Properties. 1.

Column: Properties. 2.

Column: Properties. 3.

Column: Properties. 4.

Rental Real Estate Income. Row: 2a. Gross rents. Column: Properties. 1.

Row: 2a. Gross rents. Column: Properties. 2.

Row: 2a. Gross rents. Column: Properties. 3.

Row: 2a. Gross rents. Column: Properties. 4.

Rental Real Estate Income. Row: 2b. Other income related to rental real estate activity. Column: Properties. 1.

Row: 2b. Other income related to rental real estate activity. Column: Properties. 2.

Row: 2b. Other income related to rental real estate activity. Column: Properties. 3.

Row: 2b. Other income related to rental real estate activity. Column: Properties. 4.

Rental Real Estate Income. Row: 2c. Total rental real estate income for each property. Add lines 2a and 2b. Column: Properties. 1.

Row: 2c. Total rental real estate income for each property. Add lines 2a and 2b. Column: Properties. 2.

Row: 2c. Total rental real estate income for each property. Add lines 2a and 2b. Column: Properties. 3.

Row: 2c. Total rental real estate income for each property. Add lines 2a and 2b. Column: Properties. 4.

Rental Real Estate Expenses. Row: 3. Advertising. Column: Properties. 1.

Row: 3. Advertising. Column: Properties. 2.

Row: 3. Advertising. Column: Properties. 3.

Row: 3. Advertising. Column: Properties. 4.

Row: 4. Auto and travel. Column: Properties. 1.

Row: 4. Auto and travel. Column: Properties. 2.

Row: 4. Auto and travel. Column: Properties. 3.

Row: 4. Auto and travel. Column: Properties. 4.

Row: 5. Cleaning and maintenance. Column: Properties. 1.

Row: 5. Cleaning and maintenance. Column: Properties. 2.

Row: 5. Cleaning and maintenance. Column: Properties. 3.

Row: 5. Cleaning and maintenance. Column: Properties. 4.

Row: 6. Commissions. Column: Properties. 1.

Row: 6. Commissions. Column: Properties. 2.

Row: 6. Commissions. Column: Properties. 3.

Row: 6. Commissions. Column: Properties. 4.

Row: 7. Insurance. Column: Properties. 1.

Row: 7. Insurance. Column: Properties. 2.

Row: 7. Insurance. Column: Properties. 3.

Row: 7. Insurance. Column: Properties. 4.

Row: 8. Interest (see instructions). Column: Properties. 1.

Row: 8. Interest (see instructions). Column: Properties. 2.

Row: 8. Interest (see instructions). Column: Properties. 3.

Row: 8. Interest (see instructions). Column: Properties. 4.

Row: 9. Legal and other professional fees. Column: Properties. 1.

Row: 9. Legal and other professional fees. Column: Properties. 2.

Row: 9. Legal and other professional fees. Column: Properties. 3.

Row: 9. Legal and other professional fees. Column: Properties. 4.

Row: 10. Real estate taxes. Column: Properties. 1.

Row: 10. Real estate taxes. Column: Properties. 2.

Row: 10. Real estate taxes. Column: Properties. 3.

Row: 10. Real estate taxes. Column: Properties. 4.

Row: 11. Repairs. Column: Properties. 1.

Row: 11. Repairs. Column: Properties. 2.

Row: 11. Repairs. Column: Properties. 3.

Row: 11. Repairs. Column: Properties. 4.

Row: 12. Utilities. Column: Properties. 1.

Row: 12. Utilities. Column: Properties. 2.

Row: 12. Utilities. Column: Properties. 3.

Row: 12. Utilities. Column: Properties. 4.

Row: 13. Wages and salaries. Column: Properties. 1.

Row: 13. Wages and salaries. Column: Properties. 2.

Row: 13. Wages and salaries. Column: Properties. 3.

Row: 13. Wages and salaries. Column: Properties. 4.

Row: 14. Depreciation (see instructions). Column: Properties. 1.

Row: 14. Depreciation (see instructions). Column: Properties. 2.

Row: 14. Depreciation (see instructions). Column: Properties. 3.

Row: 14. Depreciation (see instructions). Column: Properties. 4.

Row: 17. Other deductions (attach Schedule A (Form 8825)). Column: Properties. 1.

Row: 17. Other deductions (attach Schedule A (Form 8825)). Column: Properties. 2.

Row: 17. Other deductions (attach Schedule A (Form 8825)). Column: Properties. 3.

Row: 17. Other deductions (attach Schedule A (Form 8825)). Column: Properties. 4.

Row: 18. Total rental real estate expenses for each property. Add lines 3 through 17. Column: Properties. 1.

Row: 18. Total rental real estate expenses for each property. Add lines 3 through 17. Column: Properties. 2.

Row: 18. Total rental real estate expenses for each property. Add lines 3 through 17. Column: Properties. 3.

Row: 18. Total rental real estate expenses for each property. Add lines 3 through 17. Column: Properties. 4.

Row: 19. Income or (loss) from each rental real estate property. Subtract line 18 from line 2c. Column: Properties. 1.

Row: 19. Income or (loss) from each rental real estate property. Subtract line 18 from line 2c. Column: Properties. 2.

Row: 19. Income or (loss) from each rental real estate property. Subtract line 18 from line 2c. Column: Properties. Column: Properties. 3.

Row: 19. Income or (loss) from each rental real estate property. Subtract line 18 from line 2c. Column: Properties. 4.

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Frequently asked questions

Is Form 8825 the same as Schedule E?

They cover similar ground but different filers. Individuals report rental real estate on Schedule E of Form 1040, while partnerships and S corporations use Form 8825 attached to their entity return.

How many properties fit on one Form 8825?

The form has room for up to eight properties across its property columns. If the entity has more rentals, attach additional Forms 8825 and combine the totals.

Does personal use of a rental need to be reported?

Yes. The form asks for both fair rental days and personal use days for each property, since significant personal use can limit the deductible expenses. Check the instructions for how the limits apply.

Form 8825, Rental Real Estate Income and Expenses of a Partnership or an S Corporation

What is 8825?

Who files 8825?

How to fill out 8825

Quick fill 8825 on this page

Frequently asked questions

Related forms

Form 1065, U.S. Return of Partnership Income

Form 1120-S, U.S. Income Tax Return for an S Corporation

Schedule E (Form 1040), Supplemental Income and Loss