Schedule E (Form 1040) - Supplemental Income and Loss - Attachment Sequence No.13 - 2025

Sep 19, 2026

Upload by Aldword

Schedule E (Form 1040) 2025 is the IRS supplemental tax form used to report income and loss from rental real estate, royalties, and other related activities. It requires providing property details, fair rental and personal use days, qualifying joint venture information, and calculating net rental and royalty income or loss after expenses and limitations. The form also includes reporting requirements for partnerships and S corporations, including at-risk and basis limitation questions, and instructions to reconcile amounts with Schedule(s) K-1.

LanguageEnglish

CategoryForms

FormatPDF

Pages2

Reading Time1 min

AccessFree to download

Income or Loss From Rental Real Estate and Royalties

Income or Loss From Partnerships and S Corporations

| SCHEDULE E
(Form 1040)
Department of the Treasury
nternal Revenue Service | Supplemental Income and Loss
(From rental real estate,royalties,partnerships,S corporations,estates,trusts,REMICs,etc.)
Attach to Form 1040,1040-SR,1040-NR,or 1041.
Go to www.irs.gov/ScheduleE for instructions and the latest information. | | OMB No.1545-0074 | | --- | --- | --- | --- | | | | | 2025
Attachment
Sequence No.13 | | Name(s)shown on return | | Your social security number | | I Partl # Income or Loss From Rental Real Estate and Royalties Note:Ifyou are in the business of renting personal property,use Schedule C.See instructions.If you are an individual,report farm rental income or loss from Form 4835 on page 2,line 40. A Did you make any payments in 2025 that would require you to file Form(s)1099?See instructions....B If"Yes,"did you or will you file required Form(s)1099? 1a Physical address of each property (street,city,state,ZIP code) | A | | | | | | | | --- | --- | --- | --- | --- | --- | --- | | B | | | | | | | | C | | | | | | | | 1b
Type of Property
(from list below) | | 2 For each rental real estate property listed
above,report the number of fair rental and | | Fair Rental
Days | Personal Use
Days | QJV | | A | | personal use days.Check the QJV box only
if you meet the requirements to file as a
qualified joint ventureSee instructions. | A | | | | | B | | | B | | | | | C | | | C | | | | Type of Property: 1 Single Family Residence3 Vacation/Short-Term Rental5 Land7 Self-Rental2 Multi-Family Residence4 Commercial6 Royalties8 Other(describe) | Income:
3 Rents received ...
4 Royalties received. | | Properties: | | | | | | --- | --- | --- | --- | --- | --- | --- | | | | A | | B | | C | | | 3 | | | | | | | | 4 | | | | | | | Expenses:
5 Advertising ....
6 Auto and travel (see instructions)
7 Cleaning and maintenance....
8 Commissions .......
9 Insurance..........
10 Legal and other professional fees ....
11 Management fees ..........
12 Mortgage interest paid to banks,etc.(see instructions)
13 Other interest...........
14 Repairs..............
15 Supplies .............
16 Taxes.............
17 Utilities.............
18 Depreciation expense or depletion ....
19 Other (lis____--------------------
20 Total expenses.Add lines 5 through 19 ..
21 Subtract line 20 from line 3(rents)and/or 4(royalties).If
result is a (loss),see instructions to find out if you must
file Form 6198 .........····.
22 Deductible rental real estate loss after limitation,if any,
on Form 8582(see instructions)....···.
23a Total of all amounts reported on line 3 for all rental proper
b Total of all amounts reported on line 4 for all royalty prope
c Total of all amounts reported on line 12 for allproperties
d Total of all amounts reported on line 18 for allproperties
e Total of all amounts reported on line 20 for all properties
24 Income.Add positive amounts shown on line 21.Do not
25 Losses.Add royalty losses from line 21 and rental real estate
26 Total rental real estate and royalty income or (loss).C
here.If Parts II,IⅢI,and IV,and line 40 on page 2 do not
Schedule 1 (Form 1040),line 5.Otherwise,include this amount in the total on li | 5 | | | | | | | | | | | | | | | | 6 | | | | | | | | 7 | | | | | | | | 8 | | | | | | | | 9 | | | | | | | | 10 | | | | | | | | 11 | | | | | | | | 12 | | | | | | | | 13 | | | | | | | | 14 | | | | | | | | 15 | | | | | | | | 16 | | | | | | | | 17 | | | | | | | | 18 | | | | | | | | 19 | | | | |

FAQs

What types of income and loss does Schedule E (Form 1040) report in 2025?

Schedule E reports income or loss from rental real estate and royalties, and it also covers certain items from partnerships and S corporations, subject to the listed instructions and attachments.

What information is required for rental real estate properties on Schedule E?

You must provide the physical address and type of property, and for each property report fair rental days and personal use days. You must follow the qualified joint venture instructions when applicable.

How do partnerships and S corporations sections handle at-risk or basis limitations?

If you report losses or certain related events, you may need to check specific boxes on line 28 (including at-risk or basis related boxes) and attach the required basis computation or Form 6198 as instructed.

Sep 19, 2026

Upload by Aldword