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It explains how to complete property and income/expense sections, eligibility requirements, and required reporting when only a loss occurs. The guide also covers recordkeeping rules for dollar amounts and cautions against using federal Schedule E.",{"@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":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/pa-schedule-e-rents-and-royalty-income-loss-instructions/303668/",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/pa-schedule-e-rents-and-royalty-income-loss-instructions/303668.png","ImageObject",442,249,{"name":88,"@type":89},"Rhys","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-03","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":47},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the purpose of PA-40 Schedule E?","Question",{"text":108,"@type":109},"PA-40 Schedule E is used to report net income (loss) from rents, royalties, patents, and copyrights for individual or fiduciary taxpayers.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Who must complete PA-40 Schedule E?",{"text":113,"@type":109},"A taxpayer, spouse, or fiduciary must complete it if there is net income (loss) from rental property, certain royalties (including oil and gas-related sources), patents, and/or copyrights, including when the only activity results in a loss.",{"name":115,"@type":106,"acceptedAnswer":116},"What dollar-reporting rule does the schedule instructions require?",{"text":117,"@type":109},"Report money amounts in whole dollars only, eliminate amounts under $0.50, and round $0.50 or more up to the next highest dollar.","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},303668,1790174556,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":47,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":76},687207024643,"https://ap-avatar.wpscdn.com/davatar_3d24733baf745e90a7e4bdd5f77d97b2","START  \n➜  \nIMPORTANT: FILL IN FORM MUST BE DOWNLOADED ONTO YOUR COMPUTER PRIOR TO COMPLETING  \nPA SCHEDULE E  \nRents and Royalty Income (Loss)  \nPA-40 E (EX) 03-24 (FI) PA Department of Revenue  \n2024  \n2401410051  \nOFFICIAL USE ONLY  \n\n| Name of the taxpayer filing this schedule |  | Social Security Number (shown first) or FEIN |  |  |\n| --- | --- | --- | --- | --- |\n| Sales Tax License Number (if applicable) . See the instructions.   | Are rental payments made by lessees through a third party broker? |  |  Yes | No |\n\nSee the instructions. Report the income and expenses for the use of your personal property by others. Also, report the income you received for the extraction of oil, gas , and other minerals from your property, and the use of your patents and copyrights. Note: If you are in the business of renting your property,  \nextracting minerals from your property, or producing products from your patents and copyrights – use PA Schedule C.  \n\n| SECTION I | PROPERTY DESCRIPTION |\n| --- | --- |\n\nEnter the type and complete address of each rental real estate property, and/or each source of royalty income. If more than three properties, submit additional schedules as needed.  \nType Description of Property For Profit Property Complete Address (street, city, state, and ZIP code)  \n\n| A |  | YES \u003Cbr>NO  |  |\n| --- | --- | --- | --- |\n|  |  |  |  |\n| B |  | YES \u003Cbr>NO  |  |\n|  |  |  |  |\n| C |  | YES \u003Cbr>NO  |  |\n|  |  |  |  |\n\nProperty type: 1. Single-family residence 3. Vacation/short-term rental 5. Land 7. Self-rental  \n2. Multi-family residence 4. Commercial 6. Royalties 8. Other, describe:    \n\n| SECTION II |  | INCOME & EXPENSES |  |  |  |  |  |  |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- |\n|  |  |  | Property A |  | Property B |  | Property C |  |\n| Line a: Identify the property from Section I and indicate ownership (T/S/J) |  |  |  T  S  J |  |  T  S  J |  |  T  S  J |  |\n| Line b: Is the property rental location in PA? |  |  |  YES |  NO |  YES |  NO |  YES |  NO |\n| Line c: Is the property rented for any period less than 30 days? |  |  |  YES |  NO |  YES |  NO |  YES |  NO |\n| Income: 1. Rent received   1.\u003Cbr>2. Royalties received   2. |  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |\n| Expenses: 3. Advertising   3.\u003Cbr>4. Automobile and travel   4.\u003Cbr>5. Cleaning and maintenance   5.\u003Cbr>6. Commissions   6.\u003Cbr>7. Insurance   7.\u003Cbr>8. Legal and professional fees   8.\u003Cbr>9. Management fees   9.\u003Cbr>10. Mortgage interest   10.\u003Cbr>11. Other interest   11.\u003Cbr>12. Repairs   12.\u003Cbr>13. Supplies   13.\u003Cbr>14. Taxes-not based on net income   14.\u003Cbr>15. Utilities   15.\u003Cbr>16. Depreciation expense-See the instructions   16.\u003Cbr>17. Depletion   17.\u003Cbr>18. Other expenses (itemize):   18.\u003Cbr>19. Total Expenses-Add Lines 3 through 18   19. |  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |\n| Income\u003Cbr>or Loss: | 20. Income – Subtract Line 19 from Line 1 or 2   20.\u003Cbr>21. Loss – Subtract Line 1 or 2 from Line 19. (fill in the oval, if a net loss) . . 21. |  |  |  |  |  |  |  |\n|  |  |  | |  | |  | |  |\n| 22. Net Income or Loss-Total Lines 20 and 21 for short-term rentals. See the instructions.   (fill in the oval, if a net loss)  22. |  |  |  |  |  |  |  |  |\n\n23. Net Income or Loss-Total Lines 20 and 21 for non short-term rentals. See the instructions   (fill in the oval, if a net loss)  \n24. Rent or royalty income (loss) from PA S corporation(s) and partnerships from your  \nPA Schedule(s) RK-1 or NRK-1   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .","cbCaijmtjgYhKJPo","https://ap.wps.com/l/cbCaijmtjgYhKJPo","pdf",499709,7,"English","# Section I - Property Description\n## Property details and property type selection\n# Section II - Income & Expenses\n## Income lines\n## Expenses lines and totals\n# Instructions and general information\n## Purpose of the schedule\n## Who must complete\n## Recording dollar amounts\n## Caution about federal Schedule E","[{\"question\":\"What is the purpose of PA-40 Schedule E?\",\"answer\":\"PA-40 Schedule E is used to report net income (loss) from rents, royalties, patents, and copyrights for individual or fiduciary taxpayers.\"},{\"question\":\"Who must complete PA-40 Schedule E?\",\"answer\":\"A taxpayer, spouse, or fiduciary must complete it if there is net income (loss) from rental property, certain royalties (including oil and gas-related sources), patents, and/or copyrights, including when the only activity results in a loss.\"},{\"question\":\"What dollar-reporting rule does the schedule instructions require?\",\"answer\":\"Report money amounts in whole dollars only, eliminate amounts under $0.50, and round $0.50 or more up to the next highest dollar.\"}]","PA Schedule E - Rents and Royalty Income (Loss) - Instructions | PDF",1789806052]