Schedule E (Form 1040), Supplemental Income and Loss
Schedule E reports income and losses from rentals, royalties, partnerships, S corporations, estates, and trusts. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is Schedule E (Form 1040)?
Schedule E (Form 1040), Supplemental Income and Loss, covers income that flows to you outside of wages or a sole proprietorship. Part I handles rental real estate and royalties, with lines for each property’s income and expenses such as repairs, insurance, mortgage interest, and depreciation.
The remaining parts report your share of income or loss from partnerships and S corporations (taken from the Schedule K-1 each entity sends you), from estates and trusts, and from REMIC residual interests. The combined result carries to Schedule 1 and then Form 1040.
Who files Schedule E (Form 1040)?
- Landlords reporting rental income and expenses for houses, apartments, or vacation properties
- People receiving royalties from oil, gas, minerals, or intellectual property
- Partners and S corporation shareholders reporting Schedule K-1 amounts
- Beneficiaries with income passed through from estates or trusts
How to fill out Schedule E (Form 1040)
- Enter your name and Social Security number, then list each rental property or royalty source in Part I with its address and type.
- Report rents received and itemize expenses for each property, including depreciation from Form 4562 where it applies.
- Complete Part II with your share of partnership and S corporation items from each Schedule K-1 you received.
- Fill in the parts for estate, trust, or REMIC income if they apply, then combine everything into the total supplemental income or loss.
- Carry the total to Schedule 1, then download the finished PDF and file it with your return.
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Frequently asked questions
Does Airbnb or short-term rental income go on Schedule E?
Often yes, rental income generally belongs on Schedule E. But if you provide substantial services to guests, similar to a hotel, the activity may count as a business reported on Schedule C instead. The instructions explain the distinction.
Can I deduct a rental loss?
Sometimes. Rental losses are generally passive and subject to limits, though an allowance exists for active participants below certain income levels. Form 8582 figures what part of a loss you can use this year.
Do I attach my Schedule K-1 to the return?
Individuals normally keep the K-1 for their records and report the amounts on Schedule E. The partnership or S corporation already files its copy with the IRS.