[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303553-105":53,"doc-detail-303553-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","8825-part-1-rental-real-estate-income-and-expenses","8825 - Part 1 - Rental Real Estate Income and Expenses","","Form 8825 reports rental real estate income and expenses for a partnership or an S corporation. The form collects addresses and property types, the number of days rented at fair rental value, and personal-use days, then summarizes gross rents and other related income. It itemizes major expense categories, totals deductible expenses per property, calculates income or loss by subtracting expenses from total income, and aggregates results for reporting on Form 1065 or 1120-S and related schedules.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":21,"@type":70,"position":76},"https://docshare.wps.com/template/invoices/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/8825-part-1-rental-real-estate-income-and-expenses/303553/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/8825-part-1-rental-real-estate-income-and-expenses/303553.png","ImageObject",442,249,{"name":88,"@type":89},"วิน","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-03","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Who should file Form 8825?","Question",{"text":108,"@type":109},"A partnership or an S corporation uses Form 8825 to report rental real estate income and expenses for properties it owns.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What information is collected for each rental property?",{"text":113,"@type":109},"The form collects the physical address, property type codes, fair rental days, and personal-use days for each listed property.",{"name":115,"@type":106,"acceptedAnswer":116},"How are net rental real estate results calculated?",{"text":117,"@type":109},"Gross rents and other related income are totaled per property, then total rental real estate expenses are subtracted to determine income or loss, which is aggregated into the net rental real estate income (loss) figure for reporting.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303553,1790578136,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":20,"category_name":21,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},2336475104736,"https://ap-avatar.wpscdn.com/avatar/22000c4c5e0e5b17e70?x-image-process=image/resize,m_fixed,w_180,h_180&k=1786591360781797222","| Rental Real Estate Income and Expenses of a  \u003Cbr>Partnership or an S Corporation  \u003Cbr>Attach to Form 1065 or 1120-S.  \u003Cbr>Go to www.irs.gov/Form8825 for instructions and the latest information.   |  |\n| --- | --- |\n\n8825  \nFom  \nOMB No.1545-0123  \n(Rev.December 2025)  \nDepartment of the Treasury  \nInternal Revenue Service  \nName  \nEmployer identification number  \n\n| 1   | Enter the address and type of each rental real estate property.For each rental real estate property listed,report the number of  \u003Cbr>days rented at fair rental value and number of days of personal use.Attach page 2 to list additional properties.See instructions.   |  |  |  |  |  |\n| --- | --- | --- | --- | --- | --- | --- |\n|  | (a)  \u003Cbr>Physical address of each  \u003Cbr>property (street,city,state,  \u003Cbr>ZIP code)   | (b)  \u003Cbr>Type  \u003Cbr>(Enter code 1-8;see  \u003Cbr>page 2 for list.)   |  | (c)  \u003Cbr>Type  \u003Cbr>(Enter code A-I;see  \u003Cbr>page 2 for list.)   | (d)  \u003Cbr>Fair rental days   | (e)  \u003Cbr>Personal-use days   |\n| A   |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |\n| B   |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |\n| C   |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |\n| D   |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |\n|  |  |  | Properties   |  |  |  |\n\n\n| Rental Real Estate Income  \u003Cbr>2a Gross rents........  \u003Cbr>b Other income related to rental real estate activity.  \u003Cbr>c Total rental real estate income for each property.  \u003Cbr>Add lines 2a and 2b........  \u003Cbr>Rental Real Estate Expenses  \u003Cbr>3 Advertising.........  \u003Cbr>4 Auto and travel  ......  \u003Cbr>5 Cleaning and maintenance..  \u003Cbr>6 Commissions ..  .  .  .  .  \u003Cbr>7 Insurance .  ..  .  .  \u003Cbr>8 nterest (see instructions)  \u003Cbr>9 Legal and other professional fees  \u003Cbr>10 Real estate taxes ....  .  \u003Cbr>11 Repairs.........  \u003Cbr>12 Utilities .........  \u003Cbr>13 Wages and salaries ....  \u003Cbr>14 Depreciation (see instructions)  \u003Cbr>15 Reserved for future use....  \u003Cbr>16 Reserved for future use.......  \u003Cbr>17 Other deductions(attach Schedule A(Form 8825)  \u003Cbr>18 Total rental real estate expenses for each  \u003Cbr>property.Add lines 3 through 17......  \u003Cbr>19 Income or(loss)from each rental real estate  \u003Cbr>property.Subtract line 18 from line 2c ..·.   |  |  |  |  |  |  |\n| --- | --- | --- | --- | --- | --- | --- |\n|  |  | A   | B   | C   |  | D   |\n|  | 2a   |  |  |  |  |  |\n|  | 2b   |  |  |  |  |  |\n|  | 2c   |  |  |  |  |  |\n|  |  |  |  |  |  |  |\n|  | 3   |  |  |  |  |  |\n|  |  |  |  |  |  |  |\n|  | 4   |  |  |  |  |  |\n|  | 5   |  |  |  |  |  |\n|  | 6   |  |  |  |  |  |\n|  | 7   |  |  |  |  |  |\n|  | 8   |  |  |  |  |  |\n|  | 9   |  |  |  |  |  |\n|  | 10   |  |  |  |  |  |\n|  | 11   |  |  |  |  |  |\n|  | 12   |  |  |  |  |  |\n|  | 13   |  |  |  |  |  |\n|  | 14   |  |  |  |  |  |\n|  | 15   |  |  |  |  |  |\n|  | 16   |  |  |  |  |  |\n|  | 17   |  |  |  |  |  |\n|  | 18   |  |  |  |  |  |\n|  |  |  |  |  |  |  |\n|  | 19   |  |  |  |  |  |\n|  |  |  |  |  |  |  |\n| 20a Total rental real estate income.Add total rental real estate income from line 2c.See instructions...   |  |  |  |  | 20a   |  |\n\n# b Total rental real estate expenses.Add total rental real estate expenses from line 18.See instructions.21 Net gain (loss)from Form 4797,Part II,line 17,from the disposition of property from rental real estate2122a Net income (loss)from rental real estate activities from partnerships,estates,and trusts in which thispartnership or S corporation is a partner or beneficiary (from Schedule K-1)\n\nb ldentify below the partnerships,estates,or trusts from which net income (loss)is shown on line 22a.Attach a statement if more space is needed.  \n(1)Name(2)Employer identification number  \n# 23 Net rental real estate income (loss).Combine lines 20a through 22a.Enter the result here and onSchedule K,line 2,of Form 1065 or 1120-S .  .........23\n\nr     Page2  \nFom 8825(Rev.12-2025)  \n\n| 1   | Enter the address and type of each rental real estate property.For each rental real estate property listed,report the number of  \u003Cbr>days rented at fair rental value and ","cbCaicEdwbsPDhWG","https://ap.wps.com/l/cbCaicEdwbsPDhWG","pdf",139098,"English","# Rental Real Estate Income and Expenses of a Partnership or an S Corporation\n## Property Details and Days\n## Rental Real Estate Income\n## Rental Real Estate Expenses\n## Net Income (Loss) and Reporting","[{\"question\":\"Who should file Form 8825?\",\"answer\":\"A partnership or an S corporation uses Form 8825 to report rental real estate income and expenses for properties it owns.\"},{\"question\":\"What information is collected for each rental property?\",\"answer\":\"The form collects the physical address, property type codes, fair rental days, and personal-use days for each listed property.\"},{\"question\":\"How are net rental real estate results calculated?\",\"answer\":\"Gross rents and other related income are totaled per property, then total rental real estate expenses are subtracted to determine income or loss, which is aggregated into the net rental real estate income (loss) figure for reporting.\"}]","8825 - Part 1 - Rental Real Estate Income and Expenses | PDF",1789805093]