Section 3. Individual Income Tax Returns›3.11.3 Individual Income Tax Returns›Reminder:

Part I - Income or Loss from Rental Real Estate and Royalties

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

The taxpayer uses Part I of Schedule E to report income or loss from rental property.

Line 14 - Repairs¶

If more than one Schedule E or Schedule E worksheet is present, combine dollar amounts on lines 14a, 14b and 14c to the total page. (See Figure 3.11.3-91.)

Figure 3.11.3-91

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Lines 23a through 23e - Total Lines¶

Follow the line instructions on the form to T-Compute totals on lines 23a through 23e.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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