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Federal housing law

Form 1040 (Schedule E) — Supplemental Income and Loss

Federal housing law as enacted — verbatim and citable.

Edition
2026-10-03
Last updated
2026-10-04
Jurisdiction
United States
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Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f1040se.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

OMB No. 1545-0074

2025 — Attachment Sequence No

Attachment Sequence No. 13

SCHEDULE E (Form 1040)

Department of the Treasury Internal 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.

Name(s) shown on return Your social security number

Part I Income or Loss From Rental Real Estate and Royalties Note: If you 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 . . . . . Yes No B If “Yes,” did you or will you file required Form(s) 1099? . . . . . . . . . . . . . . . . . . Yes No

1a Physical address of each property (street, city, state, ZIP code)

Type of Property:

1 Single Family Residence 3 Vacation/Short-Term Rental 5 Land 7 Self-Rental 2 Multi-Family Residence 4 Commercial 6 Royalties 8 Other (describe)

Income :
3 Rents received . . . . . . . . . . . . . . 3
4 Royalties received . . . . . . . . . . . . . 4		 Properties:
Income:


3
Rents received .
.
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3
4
Royalties received .
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4
 Income:


3
Rents received .
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3
4
Royalties received .
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.
4
 **A ** **A ** **B ** **B ** **C **
Income:


3
Rents received .
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.
3
4
Royalties received .
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.
4
 3
Income:


3
Rents received .
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3
4
Royalties received .
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4
 4
Expenses:
( ) ( )



**5 **
Advertising
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.
**5 **
**6 **
Auto and travel (see instructions)
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.
**6 **
**7 **
Cleaning and maintenance .
.
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**7 **
**8 **
Commissions
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**8 **
9
Insurance .
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9
10
Legal and other professional fees
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10
11
Management fees .
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11
12
Mortgage interest paid to banks, etc. (see instructions)
12
13
Other interest
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13
14
Repairs .
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14
15
Supplies
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15
16
Taxes
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16
17
Utilities .
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17
18
Depreciation expense or depletion .
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18
19
Other (list)
19
20
Total expenses. Add lines 5 through 19 .
.
.
.
.
20
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
fileForm 6198.
.
.
.
.
.
.
.
.
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.
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.
.
21
22
Deductible rental real estate loss after limitation, if any,
onForm 8582(see instructions) .
.
.
.
.
.
.
.
22
23a
Total of all amounts reported on line 3 for all rental properties
.
.
.
.
23a
b
Total of all amounts reported on line 4 for all royalty properties .
.
.
.
23b
c
Total of all amounts reported on line 12 for all properties .
.
.
.
.
.
23c
d
Total of all amounts reported on line 18 for all properties .
.
.
.
.
.
23d
e
Total of all amounts reported on line 20 for all properties .
.
.
.
.
.
23e
24
**Income.**Add positive amounts shown on line 21.Do not include any losses
.
.
.
.
.
.
.
24
25
**Losses.**Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here
25
26

**Total rental real estate and royalty income or (loss).**Combine lines 24 and 25. Enter the result
here. If Parts II, III, and IV, and line 40 on page 2 do not apply to you, also enter this amount on
Schedule 1 (Form 1040), line 5. Otherwise, include this amount in the total on line 41 on page 2
.
26		 **5 **
Expenses:
( ) ( )



**5 **
Advertising
.
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.
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.
.
.
.
**5 **
**6 **
Auto and travel (see instructions)
.
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.
.
.
.
.
**6 **
**7 **
Cleaning and maintenance .
.
.
.
.
.
.
.
.
.
**7 **
**8 **
Commissions
.
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.
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.
**8 **
9
Insurance .
.
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.
9
10
Legal and other professional fees
.
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.
.
10
11
Management fees .
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Mortgage interest paid to banks, etc. (see instructions)
12
13
Other interest
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14
Repairs .
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14
15
Supplies
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15
16
Taxes
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16
17
Utilities .
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17
18
Depreciation expense or depletion .
.
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.
.
.
.
18
19
Other (list)
19
20
Total expenses. Add lines 5 through 19 .
.
.
.
.
20
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
fileForm 6198.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
22
Deductible rental real estate loss after limitation, if any,
onForm 8582(see instructions) .
.
.
.
.
.
.
.
22
23a
Total of all amounts reported on line 3 for all rental properties
.
.
.
.
23a
b
Total of all amounts reported on line 4 for all royalty properties .
.
.
.
23b
c
Total of all amounts reported on line 12 for all properties .
.
.
.
.
.
23c
d
Total of all amounts reported on line 18 for all properties .
.
.
.
.
.
23d
e
Total of all amounts reported on line 20 for all properties .
.
.
.
.
.
23e
24
**Income.**Add positive amounts shown on line 21.Do not include any losses
.
.
.
.
.
.
.
24
25
**Losses.**Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here
25
26

**Total rental real estate and royalty income or (loss).**Combine lines 24 and 25. Enter the result
here. If Parts II, III, and IV, and line 40 on page 2 do not apply to you, also enter this amount on
Schedule 1 (Form 1040), line 5. Otherwise, include this amount in the total on line 41 on page 2
.
26		 **6 **
Expenses:
( ) ( )



**5 **
Advertising
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
**5 **
**6 **
Auto and travel (see instructions)
.
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.
.
**6 **
**7 **
Cleaning and maintenance .
.
.
.
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.
.
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.
**7 **
**8 **
Commissions
.
.
.
.
.
.
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.
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.
**8 **
9
Insurance .
.
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.
9
10
Legal and other professional fees
.
.
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.
.
.
.
10
11
Management fees .
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Mortgage interest paid to banks, etc. (see instructions)
12
13
Other interest
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14
Repairs .
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14
15
Supplies
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15
16
Taxes
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16
17
Utilities .
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17
18
Depreciation expense or depletion .
.
.
.
.
.
.
18
19
Other (list)
19
20
Total expenses. Add lines 5 through 19 .
.
.
.
.
20
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
fileForm 6198.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
22
Deductible rental real estate loss after limitation, if any,
onForm 8582(see instructions) .
.
.
.
.
.
.
.
22
23a
Total of all amounts reported on line 3 for all rental properties
.
.
.
.
23a
b
Total of all amounts reported on line 4 for all royalty properties .
.
.
.
23b
c
Total of all amounts reported on line 12 for all properties .
.
.
.
.
.
23c
d
Total of all amounts reported on line 18 for all properties .
.
.
.
.
.
23d
e
Total of all amounts reported on line 20 for all properties .
.
.
.
.
.
23e
24
**Income.**Add positive amounts shown on line 21.Do not include any losses
.
.
.
.
.
.
.
24
25
**Losses.**Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here
25
26

**Total rental real estate and royalty income or (loss).**Combine lines 24 and 25. Enter the result
here. If Parts II, III, and IV, and line 40 on page 2 do not apply to you, also enter this amount on
Schedule 1 (Form 1040), line 5. Otherwise, include this amount in the total on line 41 on page 2
.
26		 **7 **
Expenses:
( ) ( )



**5 **
Advertising
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
**6 **
Auto and travel (see instructions)
.
.
.
.
.
.
.
**6 **
**7 **
Cleaning and maintenance .
.
.
.
.
.
.
.
.
.
**7 **
**8 **
Commissions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
9
Insurance .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Legal and other professional fees
.
.
.
.
.
.
.
10
11
Management fees .
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Mortgage interest paid to banks, etc. (see instructions)
12
13
Other interest
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14
Repairs .
.
.
.
.
.
.
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.
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.
14
15
Supplies
.
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15
16
Taxes
.
.
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16
17
Utilities .
.
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.
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.
.
.
.
.
.
.
.
.
.
.
17
18
Depreciation expense or depletion .
.
.
.
.
.
.
18
19
Other (list)
19
20
Total expenses. Add lines 5 through 19 .
.
.
.
.
20
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
fileForm 6198.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
22
Deductible rental real estate loss after limitation, if any,
onForm 8582(see instructions) .
.
.
.
.
.
.
.
22
23a
Total of all amounts reported on line 3 for all rental properties
.
.
.
.
23a
b
Total of all amounts reported on line 4 for all royalty properties .
.
.
.
23b
c
Total of all amounts reported on line 12 for all properties .
.
.
.
.
.
23c
d
Total of all amounts reported on line 18 for all properties .
.
.
.
.
.
23d
e
Total of all amounts reported on line 20 for all properties .
.
.
.
.
.
23e
24
**Income.**Add positive amounts shown on line 21.Do not include any losses
.
.
.
.
.
.
.
24
25
**Losses.**Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here
25
26

**Total rental real estate and royalty income or (loss).**Combine lines 24 and 25. Enter the result
here. If Parts II, III, and IV, and line 40 on page 2 do not apply to you, also enter this amount on
Schedule 1 (Form 1040), line 5. Otherwise, include this amount in the total on line 41 on page 2
.
26		 **8 **
Expenses:
( ) ( )



**5 **
Advertising
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
**6 **
Auto and travel (see instructions)
.
.
.
.
.
.
.
**6 **
**7 **
Cleaning and maintenance .
.
.
.
.
.
.
.
.
.
**7 **
**8 **
Commissions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
9
Insurance .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Legal and other professional fees
.
.
.
.
.
.
.
10
11
Management fees .
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Mortgage interest paid to banks, etc. (see instructions)
12
13
Other interest
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14
Repairs .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Supplies
.
.
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.
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.
.
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.
15
16
Taxes
.
.
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.
.
.
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.
.
.
.
.
.
16
17
Utilities .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
18
Depreciation expense or depletion .
.
.
.
.
.
.
18
19
Other (list)
19
20
Total expenses. Add lines 5 through 19 .
.
.
.
.
20
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
fileForm 6198.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
22
Deductible rental real estate loss after limitation, if any,
onForm 8582(see instructions) .
.
.
.
.
.
.
.
22
23a
Total of all amounts reported on line 3 for all rental properties
.
.
.
.
23a
b
Total of all amounts reported on line 4 for all royalty properties .
.
.
.
23b
c
Total of all amounts reported on line 12 for all properties .
.
.
.
.
.
23c
d
Total of all amounts reported on line 18 for all properties .
.
.
.
.
.
23d
e
Total of all amounts reported on line 20 for all properties .
.
.
.
.
.
23e
24
**Income.**Add positive amounts shown on line 21.Do not include any losses
.
.
.
.
.
.
.
24
25
**Losses.**Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here
25
26

**Total rental real estate and royalty income or (loss).**Combine lines 24 and 25. Enter the result
here. If Parts II, III, and IV, and line 40 on page 2 do not apply to you, also enter this amount on
Schedule 1 (Form 1040), line 5. Otherwise, include this amount in the total on line 41 on page 2
.
26		 **9 **
Expenses:
( ) ( )



**5 **
Advertising
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
**6 **
Auto and travel (see instructions)
.
.
.
.
.
.
.
**6 **
**7 **
Cleaning and maintenance .
.
.
.
.
.
.
.
.
.
**7 **
**8 **
Commissions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
9
Insurance .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Legal and other professional fees
.
.
.
.
.
.
.
10
11
Management fees .
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Mortgage interest paid to banks, etc. (see instructions)
12
13
Other interest
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14
Repairs .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Supplies
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
16
Taxes
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
17
Utilities .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
18
Depreciation expense or depletion .
.
.
.
.
.
.
18
19
Other (list)
19
20
Total expenses. Add lines 5 through 19 .
.
.
.
.
20
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
fileForm 6198.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
22
Deductible rental real estate loss after limitation, if any,
onForm 8582(see instructions) .
.
.
.
.
.
.
.
22
23a
Total of all amounts reported on line 3 for all rental properties
.
.
.
.
23a
b
Total of all amounts reported on line 4 for all royalty properties .
.
.
.
23b
c
Total of all amounts reported on line 12 for all properties .
.
.
.
.
.
23c
d
Total of all amounts reported on line 18 for all properties .
.
.
.
.
.
23d
e
Total of all amounts reported on line 20 for all properties .
.
.
.
.
.
23e
24
**Income.**Add positive amounts shown on line 21.Do not include any losses
.
.
.
.
.
.
.
24
25
**Losses.**Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here
25
26

**Total rental real estate and royalty income or (loss).**Combine lines 24 and 25. Enter the result
here. If Parts II, III, and IV, and line 40 on page 2 do not apply to you, also enter this amount on
Schedule 1 (Form 1040), line 5. Otherwise, include this amount in the total on line 41 on page 2
.
26		 10
Expenses:
( ) ( )



**5 **
Advertising
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
**6 **
Auto and travel (see instructions)
.
.
.
.
.
.
.
**6 **
**7 **
Cleaning and maintenance .
.
.
.
.
.
.
.
.
.
**7 **
**8 **
Commissions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
9
Insurance .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Legal and other professional fees
.
.
.
.
.
.
.
10
11
Management fees .
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Mortgage interest paid to banks, etc. (see instructions)
12
13
Other interest
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14
Repairs .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Supplies
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
16
Taxes
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
17
Utilities .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
18
Depreciation expense or depletion .
.
.
.
.
.
.
18
19
Other (list)
19
20
Total expenses. Add lines 5 through 19 .
.
.
.
.
20
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
fileForm 6198.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
22
Deductible rental real estate loss after limitation, if any,
onForm 8582(see instructions) .
.
.
.
.
.
.
.
22
23a
Total of all amounts reported on line 3 for all rental properties
.
.
.
.
23a
b
Total of all amounts reported on line 4 for all royalty properties .
.
.
.
23b
c
Total of all amounts reported on line 12 for all properties .
.
.
.
.
.
23c
d
Total of all amounts reported on line 18 for all properties .
.
.
.
.
.
23d
e
Total of all amounts reported on line 20 for all properties .
.
.
.
.
.
23e
24
**Income.**Add positive amounts shown on line 21.Do not include any losses
.
.
.
.
.
.
.
24
25
**Losses.**Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here
25
26

**Total rental real estate and royalty income or (loss).**Combine lines 24 and 25. Enter the result
here. If Parts II, III, and IV, and line 40 on page 2 do not apply to you, also enter this amount on
Schedule 1 (Form 1040), line 5. Otherwise, include this amount in the total on line 41 on page 2
.
26		 11
Expenses:
( ) ( )



**5 **
Advertising
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
**6 **
Auto and travel (see instructions)
.
.
.
.
.
.
.
**6 **
**7 **
Cleaning and maintenance .
.
.
.
.
.
.
.
.
.
**7 **
**8 **
Commissions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
9
Insurance .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Legal and other professional fees
.
.
.
.
.
.
.
10
11
Management fees .
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Mortgage interest paid to banks, etc. (see instructions)
12
13
Other interest
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14
Repairs .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Supplies
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
16
Taxes
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
17
Utilities .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
18
Depreciation expense or depletion .
.
.
.
.
.
.
18
19
Other (list)
19
20
Total expenses. Add lines 5 through 19 .
.
.
.
.
20
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
fileForm 6198.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
22
Deductible rental real estate loss after limitation, if any,
onForm 8582(see instructions) .
.
.
.
.
.
.
.
22
23a
Total of all amounts reported on line 3 for all rental properties
.
.
.
.
23a
b
Total of all amounts reported on line 4 for all royalty properties .
.
.
.
23b
c
Total of all amounts reported on line 12 for all properties .
.
.
.
.
.
23c
d
Total of all amounts reported on line 18 for all properties .
.
.
.
.
.
23d
e
Total of all amounts reported on line 20 for all properties .
.
.
.
.
.
23e
24
**Income.**Add positive amounts shown on line 21.Do not include any losses
.
.
.
.
.
.
.
24
25
**Losses.**Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here
25
26

**Total rental real estate and royalty income or (loss).**Combine lines 24 and 25. Enter the result
here. If Parts II, III, and IV, and line 40 on page 2 do not apply to you, also enter this amount on
Schedule 1 (Form 1040), line 5. Otherwise, include this amount in the total on line 41 on page 2
.
26		 12
Expenses:
( ) ( )



**5 **
Advertising
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
**6 **
Auto and travel (see instructions)
.
.
.
.
.
.
.
**6 **
**7 **
Cleaning and maintenance .
.
.
.
.
.
.
.
.
.
**7 **
**8 **
Commissions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
9
Insurance .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Legal and other professional fees
.
.
.
.
.
.
.
10
11
Management fees .
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Mortgage interest paid to banks, etc. (see instructions)
12
13
Other interest
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14
Repairs .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Supplies
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
16
Taxes
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
17
Utilities .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
18
Depreciation expense or depletion .
.
.
.
.
.
.
18
19
Other (list)
19
20
Total expenses. Add lines 5 through 19 .
.
.
.
.
20
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
fileForm 6198.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
22
Deductible rental real estate loss after limitation, if any,
onForm 8582(see instructions) .
.
.
.
.
.
.
.
22
23a
Total of all amounts reported on line 3 for all rental properties
.
.
.
.
23a
b
Total of all amounts reported on line 4 for all royalty properties .
.
.
.
23b
c
Total of all amounts reported on line 12 for all properties .
.
.
.
.
.
23c
d
Total of all amounts reported on line 18 for all properties .
.
.
.
.
.
23d
e
Total of all amounts reported on line 20 for all properties .
.
.
.
.
.
23e
24
**Income.**Add positive amounts shown on line 21.Do not include any losses
.
.
.
.
.
.
.
24
25
**Losses.**Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here
25
26

**Total rental real estate and royalty income or (loss).**Combine lines 24 and 25. Enter the result
here. If Parts II, III, and IV, and line 40 on page 2 do not apply to you, also enter this amount on
Schedule 1 (Form 1040), line 5. Otherwise, include this amount in the total on line 41 on page 2
.
26		 13
Expenses:
( ) ( )



**5 **
Advertising
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
**6 **
Auto and travel (see instructions)
.
.
.
.
.
.
.
**6 **
**7 **
Cleaning and maintenance .
.
.
.
.
.
.
.
.
.
**7 **
**8 **
Commissions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
9
Insurance .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Legal and other professional fees
.
.
.
.
.
.
.
10
11
Management fees .
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Mortgage interest paid to banks, etc. (see instructions)
12
13
Other interest
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14
Repairs .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Supplies
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
16
Taxes
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
17
Utilities .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
18
Depreciation expense or depletion .
.
.
.
.
.
.
18
19
Other (list)
19
20
Total expenses. Add lines 5 through 19 .
.
.
.
.
20
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
fileForm 6198.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
22
Deductible rental real estate loss after limitation, if any,
onForm 8582(see instructions) .
.
.
.
.
.
.
.
22
23a
Total of all amounts reported on line 3 for all rental properties
.
.
.
.
23a
b
Total of all amounts reported on line 4 for all royalty properties .
.
.
.
23b
c
Total of all amounts reported on line 12 for all properties .
.
.
.
.
.
23c
d
Total of all amounts reported on line 18 for all properties .
.
.
.
.
.
23d
e
Total of all amounts reported on line 20 for all properties .
.
.
.
.
.
23e
24
**Income.**Add positive amounts shown on line 21.Do not include any losses
.
.
.
.
.
.
.
24
25
**Losses.**Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here
25
26

**Total rental real estate and royalty income or (loss).**Combine lines 24 and 25. Enter the result
here. If Parts II, III, and IV, and line 40 on page 2 do not apply to you, also enter this amount on
Schedule 1 (Form 1040), line 5. Otherwise, include this amount in the total on line 41 on page 2
.
26		 14
Expenses:
( ) ( )



**5 **
Advertising
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
**6 **
Auto and travel (see instructions)
.
.
.
.
.
.
.
**6 **
**7 **
Cleaning and maintenance .
.
.
.
.
.
.
.
.
.
**7 **
**8 **
Commissions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
9
Insurance .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Legal and other professional fees
.
.
.
.
.
.
.
10
11
Management fees .
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Mortgage interest paid to banks, etc. (see instructions)
12
13
Other interest
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14
Repairs .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Supplies
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
16
Taxes
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
17
Utilities .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
18
Depreciation expense or depletion .
.
.
.
.
.
.
18
19
Other (list)
19
20
Total expenses. Add lines 5 through 19 .
.
.
.
.
20
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
fileForm 6198.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
22
Deductible rental real estate loss after limitation, if any,
onForm 8582(see instructions) .
.
.
.
.
.
.
.
22
23a
Total of all amounts reported on line 3 for all rental properties
.
.
.
.
23a
b
Total of all amounts reported on line 4 for all royalty properties .
.
.
.
23b
c
Total of all amounts reported on line 12 for all properties .
.
.
.
.
.
23c
d
Total of all amounts reported on line 18 for all properties .
.
.
.
.
.
23d
e
Total of all amounts reported on line 20 for all properties .
.
.
.
.
.
23e
24
**Income.**Add positive amounts shown on line 21.Do not include any losses
.
.
.
.
.
.
.
24
25
**Losses.**Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here
25
26

**Total rental real estate and royalty income or (loss).**Combine lines 24 and 25. Enter the result
here. If Parts II, III, and IV, and line 40 on page 2 do not apply to you, also enter this amount on
Schedule 1 (Form 1040), line 5. Otherwise, include this amount in the total on line 41 on page 2
.
26		 15
Expenses:
( ) ( )



**5 **
Advertising
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
**6 **
Auto and travel (see instructions)
.
.
.
.
.
.
.
**6 **
**7 **
Cleaning and maintenance .
.
.
.
.
.
.
.
.
.
**7 **
**8 **
Commissions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
9
Insurance .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Legal and other professional fees
.
.
.
.
.
.
.
10
11
Management fees .
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Mortgage interest paid to banks, etc. (see instructions)
12
13
Other interest
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14
Repairs .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Supplies
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
16
Taxes
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
17
Utilities .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
18
Depreciation expense or depletion .
.
.
.
.
.
.
18
19
Other (list)
19
20
Total expenses. Add lines 5 through 19 .
.
.
.
.
20
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
fileForm 6198.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
22
Deductible rental real estate loss after limitation, if any,
onForm 8582(see instructions) .
.
.
.
.
.
.
.
22
23a
Total of all amounts reported on line 3 for all rental properties
.
.
.
.
23a
b
Total of all amounts reported on line 4 for all royalty properties .
.
.
.
23b
c
Total of all amounts reported on line 12 for all properties .
.
.
.
.
.
23c
d
Total of all amounts reported on line 18 for all properties .
.
.
.
.
.
23d
e
Total of all amounts reported on line 20 for all properties .
.
.
.
.
.
23e
24
**Income.**Add positive amounts shown on line 21.Do not include any losses
.
.
.
.
.
.
.
24
25
**Losses.**Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here
25
26

**Total rental real estate and royalty income or (loss).**Combine lines 24 and 25. Enter the result
here. If Parts II, III, and IV, and line 40 on page 2 do not apply to you, also enter this amount on
Schedule 1 (Form 1040), line 5. Otherwise, include this amount in the total on line 41 on page 2
.
26		 16
Expenses:
( ) ( )



**5 **
Advertising
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
**6 **
Auto and travel (see instructions)
.
.
.
.
.
.
.
**6 **
**7 **
Cleaning and maintenance .
.
.
.
.
.
.
.
.
.
**7 **
**8 **
Commissions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
9
Insurance .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Legal and other professional fees
.
.
.
.
.
.
.
10
11
Management fees .
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Mortgage interest paid to banks, etc. (see instructions)
12
13
Other interest
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14
Repairs .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Supplies
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
16
Taxes
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
17
Utilities .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
18
Depreciation expense or depletion .
.
.
.
.
.
.
18
19
Other (list)
19
20
Total expenses. Add lines 5 through 19 .
.
.
.
.
20
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
fileForm 6198.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
22
Deductible rental real estate loss after limitation, if any,
onForm 8582(see instructions) .
.
.
.
.
.
.
.
22
23a
Total of all amounts reported on line 3 for all rental properties
.
.
.
.
23a
b
Total of all amounts reported on line 4 for all royalty properties .
.
.
.
23b
c
Total of all amounts reported on line 12 for all properties .
.
.
.
.
.
23c
d
Total of all amounts reported on line 18 for all properties .
.
.
.
.
.
23d
e
Total of all amounts reported on line 20 for all properties .
.
.
.
.
.
23e
24
**Income.**Add positive amounts shown on line 21.Do not include any losses
.
.
.
.
.
.
.
24
25
**Losses.**Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here
25
26

**Total rental real estate and royalty income or (loss).**Combine lines 24 and 25. Enter the result
here. If Parts II, III, and IV, and line 40 on page 2 do not apply to you, also enter this amount on
Schedule 1 (Form 1040), line 5. Otherwise, include this amount in the total on line 41 on page 2
.
26		 17
Expenses:
( ) ( )



**5 **
Advertising
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
**6 **
Auto and travel (see instructions)
.
.
.
.
.
.
.
**6 **
**7 **
Cleaning and maintenance .
.
.
.
.
.
.
.
.
.
**7 **
**8 **
Commissions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
9
Insurance .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Legal and other professional fees
.
.
.
.
.
.
.
10
11
Management fees .
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Mortgage interest paid to banks, etc. (see instructions)
12
13
Other interest
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14
Repairs .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Supplies
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
16
Taxes
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
17
Utilities .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
18
Depreciation expense or depletion .
.
.
.
.
.
.
18
19
Other (list)
19
20
Total expenses. Add lines 5 through 19 .
.
.
.
.
20
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
fileForm 6198.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
22
Deductible rental real estate loss after limitation, if any,
onForm 8582(see instructions) .
.
.
.
.
.
.
.
22
23a
Total of all amounts reported on line 3 for all rental properties
.
.
.
.
23a
b
Total of all amounts reported on line 4 for all royalty properties .
.
.
.
23b
c
Total of all amounts reported on line 12 for all properties .
.
.
.
.
.
23c
d
Total of all amounts reported on line 18 for all properties .
.
.
.
.
.
23d
e
Total of all amounts reported on line 20 for all properties .
.
.
.
.
.
23e
24
**Income.**Add positive amounts shown on line 21.Do not include any losses
.
.
.
.
.
.
.
24
25
**Losses.**Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here
25
26

**Total rental real estate and royalty income or (loss).**Combine lines 24 and 25. Enter the result
here. If Parts II, III, and IV, and line 40 on page 2 do not apply to you, also enter this amount on
Schedule 1 (Form 1040), line 5. Otherwise, include this amount in the total on line 41 on page 2
.
26		 18
Expenses:
( ) ( )



**5 **
Advertising
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
**6 **
Auto and travel (see instructions)
.
.
.
.
.
.
.
**6 **
**7 **
Cleaning and maintenance .
.
.
.
.
.
.
.
.
.
**7 **
**8 **
Commissions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
9
Insurance .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Legal and other professional fees
.
.
.
.
.
.
.
10
11
Management fees .
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Mortgage interest paid to banks, etc. (see instructions)
12
13
Other interest
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14
Repairs .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Supplies
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
16
Taxes
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
17
Utilities .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
18
Depreciation expense or depletion .
.
.
.
.
.
.
18
19
Other (list)
19
20
Total expenses. Add lines 5 through 19 .
.
.
.
.
20
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
fileForm 6198.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
22
Deductible rental real estate loss after limitation, if any,
onForm 8582(see instructions) .
.
.
.
.
.
.
.
22
23a
Total of all amounts reported on line 3 for all rental properties
.
.
.
.
23a
b
Total of all amounts reported on line 4 for all royalty properties .
.
.
.
23b
c
Total of all amounts reported on line 12 for all properties .
.
.
.
.
.
23c
d
Total of all amounts reported on line 18 for all properties .
.
.
.
.
.
23d
e
Total of all amounts reported on line 20 for all properties .
.
.
.
.
.
23e
24
**Income.**Add positive amounts shown on line 21.Do not include any losses
.
.
.
.
.
.
.
24
25
**Losses.**Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here
25
26

**Total rental real estate and royalty income or (loss).**Combine lines 24 and 25. Enter the result
here. If Parts II, III, and IV, and line 40 on page 2 do not apply to you, also enter this amount on
Schedule 1 (Form 1040), line 5. Otherwise, include this amount in the total on line 41 on page 2
.
26		 19
Expenses:
( ) ( )



**5 **
Advertising
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
**6 **
Auto and travel (see instructions)
.
.
.
.
.
.
.
**6 **
**7 **
Cleaning and maintenance .
.
.
.
.
.
.
.
.
.
**7 **
**8 **
Commissions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
9
Insurance .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Legal and other professional fees
.
.
.
.
.
.
.
10
11
Management fees .
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Mortgage interest paid to banks, etc. (see instructions)
12
13
Other interest
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14
Repairs .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Supplies
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
16
Taxes
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
17
Utilities .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
18
Depreciation expense or depletion .
.
.
.
.
.
.
18
19
Other (list)
19
20
Total expenses. Add lines 5 through 19 .
.
.
.
.
20
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
fileForm 6198.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
22
Deductible rental real estate loss after limitation, if any,
onForm 8582(see instructions) .
.
.
.
.
.
.
.
22
23a
Total of all amounts reported on line 3 for all rental properties
.
.
.
.
23a
b
Total of all amounts reported on line 4 for all royalty properties .
.
.
.
23b
c
Total of all amounts reported on line 12 for all properties .
.
.
.
.
.
23c
d
Total of all amounts reported on line 18 for all properties .
.
.
.
.
.
23d
e
Total of all amounts reported on line 20 for all properties .
.
.
.
.
.
23e
24
**Income.**Add positive amounts shown on line 21.Do not include any losses
.
.
.
.
.
.
.
24
25
**Losses.**Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here
25
26

**Total rental real estate and royalty income or (loss).**Combine lines 24 and 25. Enter the result
here. If Parts II, III, and IV, and line 40 on page 2 do not apply to you, also enter this amount on
Schedule 1 (Form 1040), line 5. Otherwise, include this amount in the total on line 41 on page 2
.
26		 20
Expenses:
( ) ( )



**5 **
Advertising
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
**6 **
Auto and travel (see instructions)
.
.
.
.
.
.
.
**6 **
**7 **
Cleaning and maintenance .
.
.
.
.
.
.
.
.
.
**7 **
**8 **
Commissions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
9
Insurance .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Legal and other professional fees
.
.
.
.
.
.
.
10
11
Management fees .
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Mortgage interest paid to banks, etc. (see instructions)
12
13
Other interest
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14
Repairs .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Supplies
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
16
Taxes
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
17
Utilities .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
18
Depreciation expense or depletion .
.
.
.
.
.
.
18
19
Other (list)
19
20
Total expenses. Add lines 5 through 19 .
.
.
.
.
20
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
fileForm 6198.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
22
Deductible rental real estate loss after limitation, if any,
onForm 8582(see instructions) .
.
.
.
.
.
.
.
22
23a
Total of all amounts reported on line 3 for all rental properties
.
.
.
.
23a
b
Total of all amounts reported on line 4 for all royalty properties .
.
.
.
23b
c
Total of all amounts reported on line 12 for all properties .
.
.
.
.
.
23c
d
Total of all amounts reported on line 18 for all properties .
.
.
.
.
.
23d
e
Total of all amounts reported on line 20 for all properties .
.
.
.
.
.
23e
24
**Income.**Add positive amounts shown on line 21.Do not include any losses
.
.
.
.
.
.
.
24
25
**Losses.**Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here
25
26

**Total rental real estate and royalty income or (loss).**Combine lines 24 and 25. Enter the result
here. If Parts II, III, and IV, and line 40 on page 2 do not apply to you, also enter this amount on
Schedule 1 (Form 1040), line 5. Otherwise, include this amount in the total on line 41 on page 2
.
26		 21
Expenses:
( ) ( )



**5 **
Advertising
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
**6 **
Auto and travel (see instructions)
.
.
.
.
.
.
.
**6 **
**7 **
Cleaning and maintenance .
.
.
.
.
.
.
.
.
.
**7 **
**8 **
Commissions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
9
Insurance .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Legal and other professional fees
.
.
.
.
.
.
.
10
11
Management fees .
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Mortgage interest paid to banks, etc. (see instructions)
12
13
Other interest
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14
Repairs .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Supplies
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
16
Taxes
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
17
Utilities .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
18
Depreciation expense or depletion .
.
.
.
.
.
.
18
19
Other (list)
19
20
Total expenses. Add lines 5 through 19 .
.
.
.
.
20
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
fileForm 6198.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
22
Deductible rental real estate loss after limitation, if any,
onForm 8582(see instructions) .
.
.
.
.
.
.
.
22
23a
Total of all amounts reported on line 3 for all rental properties
.
.
.
.
23a
b
Total of all amounts reported on line 4 for all royalty properties .
.
.
.
23b
c
Total of all amounts reported on line 12 for all properties .
.
.
.
.
.
23c
d
Total of all amounts reported on line 18 for all properties .
.
.
.
.
.
23d
e
Total of all amounts reported on line 20 for all properties .
.
.
.
.
.
23e
24
**Income.**Add positive amounts shown on line 21.Do not include any losses
.
.
.
.
.
.
.
24
25
**Losses.**Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here
25
26

**Total rental real estate and royalty income or (loss).**Combine lines 24 and 25. Enter the result
here. If Parts II, III, and IV, and line 40 on page 2 do not apply to you, also enter this amount on
Schedule 1 (Form 1040), line 5. Otherwise, include this amount in the total on line 41 on page 2
.
26		 22 ( ) ( ) ( ) ( ) ( )
Expenses:
( ) ( )



**5 **
Advertising
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
**6 **
Auto and travel (see instructions)
.
.
.
.
.
.
.
**6 **
**7 **
Cleaning and maintenance .
.
.
.
.
.
.
.
.
.
**7 **
**8 **
Commissions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
9
Insurance .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Legal and other professional fees
.
.
.
.
.
.
.
10
11
Management fees .
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Mortgage interest paid to banks, etc. (see instructions)
12
13
Other interest
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14
Repairs .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Supplies
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
16
Taxes
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
17
Utilities .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
18
Depreciation expense or depletion .
.
.
.
.
.
.
18
19
Other (list)
19
20
Total expenses. Add lines 5 through 19 .
.
.
.
.
20
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
fileForm 6198.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
22
Deductible rental real estate loss after limitation, if any,
onForm 8582(see instructions) .
.
.
.
.
.
.
.
22
23a
Total of all amounts reported on line 3 for all rental properties
.
.
.
.
23a
b
Total of all amounts reported on line 4 for all royalty properties .
.
.
.
23b
c
Total of all amounts reported on line 12 for all properties .
.
.
.
.
.
23c
d
Total of all amounts reported on line 18 for all properties .
.
.
.
.
.
23d
e
Total of all amounts reported on line 20 for all properties .
.
.
.
.
.
23e
24
**Income.**Add positive amounts shown on line 21.Do not include any losses
.
.
.
.
.
.
.
24
25
**Losses.**Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here
25
26

**Total rental real estate and royalty income or (loss).**Combine lines 24 and 25. Enter the result
here. If Parts II, III, and IV, and line 40 on page 2 do not apply to you, also enter this amount on
Schedule 1 (Form 1040), line 5. Otherwise, include this amount in the total on line 41 on page 2
.
26		 22 ( ) 23a
Expenses:
( ) ( )



**5 **
Advertising
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
**6 **
Auto and travel (see instructions)
.
.
.
.
.
.
.
**6 **
**7 **
Cleaning and maintenance .
.
.
.
.
.
.
.
.
.
**7 **
**8 **
Commissions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
9
Insurance .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Legal and other professional fees
.
.
.
.
.
.
.
10
11
Management fees .
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Mortgage interest paid to banks, etc. (see instructions)
12
13
Other interest
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14
Repairs .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Supplies
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
16
Taxes
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
17
Utilities .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
18
Depreciation expense or depletion .
.
.
.
.
.
.
18
19
Other (list)
19
20
Total expenses. Add lines 5 through 19 .
.
.
.
.
20
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
fileForm 6198.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
22
Deductible rental real estate loss after limitation, if any,
onForm 8582(see instructions) .
.
.
.
.
.
.
.
22
23a
Total of all amounts reported on line 3 for all rental properties
.
.
.
.
23a
b
Total of all amounts reported on line 4 for all royalty properties .
.
.
.
23b
c
Total of all amounts reported on line 12 for all properties .
.
.
.
.
.
23c
d
Total of all amounts reported on line 18 for all properties .
.
.
.
.
.
23d
e
Total of all amounts reported on line 20 for all properties .
.
.
.
.
.
23e
24
**Income.**Add positive amounts shown on line 21.Do not include any losses
.
.
.
.
.
.
.
24
25
**Losses.**Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here
25
26

**Total rental real estate and royalty income or (loss).**Combine lines 24 and 25. Enter the result
here. If Parts II, III, and IV, and line 40 on page 2 do not apply to you, also enter this amount on
Schedule 1 (Form 1040), line 5. Otherwise, include this amount in the total on line 41 on page 2
.
26		 22 ( ) 23b
Expenses:
( ) ( )



**5 **
Advertising
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
**6 **
Auto and travel (see instructions)
.
.
.
.
.
.
.
**6 **
**7 **
Cleaning and maintenance .
.
.
.
.
.
.
.
.
.
**7 **
**8 **
Commissions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
9
Insurance .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Legal and other professional fees
.
.
.
.
.
.
.
10
11
Management fees .
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Mortgage interest paid to banks, etc. (see instructions)
12
13
Other interest
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14
Repairs .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Supplies
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
16
Taxes
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
17
Utilities .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
18
Depreciation expense or depletion .
.
.
.
.
.
.
18
19
Other (list)
19
20
Total expenses. Add lines 5 through 19 .
.
.
.
.
20
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
fileForm 6198.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
22
Deductible rental real estate loss after limitation, if any,
onForm 8582(see instructions) .
.
.
.
.
.
.
.
22
23a
Total of all amounts reported on line 3 for all rental properties
.
.
.
.
23a
b
Total of all amounts reported on line 4 for all royalty properties .
.
.
.
23b
c
Total of all amounts reported on line 12 for all properties .
.
.
.
.
.
23c
d
Total of all amounts reported on line 18 for all properties .
.
.
.
.
.
23d
e
Total of all amounts reported on line 20 for all properties .
.
.
.
.
.
23e
24
**Income.**Add positive amounts shown on line 21.Do not include any losses
.
.
.
.
.
.
.
24
25
**Losses.**Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here
25
26

**Total rental real estate and royalty income or (loss).**Combine lines 24 and 25. Enter the result
here. If Parts II, III, and IV, and line 40 on page 2 do not apply to you, also enter this amount on
Schedule 1 (Form 1040), line 5. Otherwise, include this amount in the total on line 41 on page 2
.
26		 22 ( ) 23c
Expenses:
( ) ( )



**5 **
Advertising
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
**6 **
Auto and travel (see instructions)
.
.
.
.
.
.
.
**6 **
**7 **
Cleaning and maintenance .
.
.
.
.
.
.
.
.
.
**7 **
**8 **
Commissions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
9
Insurance .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Legal and other professional fees
.
.
.
.
.
.
.
10
11
Management fees .
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Mortgage interest paid to banks, etc. (see instructions)
12
13
Other interest
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14
Repairs .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Supplies
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
16
Taxes
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
17
Utilities .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
18
Depreciation expense or depletion .
.
.
.
.
.
.
18
19
Other (list)
19
20
Total expenses. Add lines 5 through 19 .
.
.
.
.
20
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
fileForm 6198.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
22
Deductible rental real estate loss after limitation, if any,
onForm 8582(see instructions) .
.
.
.
.
.
.
.
22
23a
Total of all amounts reported on line 3 for all rental properties
.
.
.
.
23a
b
Total of all amounts reported on line 4 for all royalty properties .
.
.
.
23b
c
Total of all amounts reported on line 12 for all properties .
.
.
.
.
.
23c
d
Total of all amounts reported on line 18 for all properties .
.
.
.
.
.
23d
e
Total of all amounts reported on line 20 for all properties .
.
.
.
.
.
23e
24
**Income.**Add positive amounts shown on line 21.Do not include any losses
.
.
.
.
.
.
.
24
25
**Losses.**Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here
25
26

**Total rental real estate and royalty income or (loss).**Combine lines 24 and 25. Enter the result
here. If Parts II, III, and IV, and line 40 on page 2 do not apply to you, also enter this amount on
Schedule 1 (Form 1040), line 5. Otherwise, include this amount in the total on line 41 on page 2
.
26		 22 ( ) 23d
Expenses:
( ) ( )



**5 **
Advertising
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
**6 **
Auto and travel (see instructions)
.
.
.
.
.
.
.
**6 **
**7 **
Cleaning and maintenance .
.
.
.
.
.
.
.
.
.
**7 **
**8 **
Commissions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
9
Insurance .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Legal and other professional fees
.
.
.
.
.
.
.
10
11
Management fees .
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Mortgage interest paid to banks, etc. (see instructions)
12
13
Other interest
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14
Repairs .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Supplies
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
16
Taxes
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
17
Utilities .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
18
Depreciation expense or depletion .
.
.
.
.
.
.
18
19
Other (list)
19
20
Total expenses. Add lines 5 through 19 .
.
.
.
.
20
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
fileForm 6198.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
22
Deductible rental real estate loss after limitation, if any,
onForm 8582(see instructions) .
.
.
.
.
.
.
.
22
23a
Total of all amounts reported on line 3 for all rental properties
.
.
.
.
23a
b
Total of all amounts reported on line 4 for all royalty properties .
.
.
.
23b
c
Total of all amounts reported on line 12 for all properties .
.
.
.
.
.
23c
d
Total of all amounts reported on line 18 for all properties .
.
.
.
.
.
23d
e
Total of all amounts reported on line 20 for all properties .
.
.
.
.
.
23e
24
**Income.**Add positive amounts shown on line 21.Do not include any losses
.
.
.
.
.
.
.
24
25
**Losses.**Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here
25
26

**Total rental real estate and royalty income or (loss).**Combine lines 24 and 25. Enter the result
here. If Parts II, III, and IV, and line 40 on page 2 do not apply to you, also enter this amount on
Schedule 1 (Form 1040), line 5. Otherwise, include this amount in the total on line 41 on page 2
.
26		 22 ( ) 23e
Expenses:
( ) ( )



**5 **
Advertising
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
**6 **
Auto and travel (see instructions)
.
.
.
.
.
.
.
**6 **
**7 **
Cleaning and maintenance .
.
.
.
.
.
.
.
.
.
**7 **
**8 **
Commissions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
9
Insurance .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Legal and other professional fees
.
.
.
.
.
.
.
10
11
Management fees .
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Mortgage interest paid to banks, etc. (see instructions)
12
13
Other interest
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14
Repairs .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Supplies
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
16
Taxes
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
17
Utilities .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
18
Depreciation expense or depletion .
.
.
.
.
.
.
18
19
Other (list)
19
20
Total expenses. Add lines 5 through 19 .
.
.
.
.
20
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
fileForm 6198.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
22
Deductible rental real estate loss after limitation, if any,
onForm 8582(see instructions) .
.
.
.
.
.
.
.
22
23a
Total of all amounts reported on line 3 for all rental properties
.
.
.
.
23a
b
Total of all amounts reported on line 4 for all royalty properties .
.
.
.
23b
c
Total of all amounts reported on line 12 for all properties .
.
.
.
.
.
23c
d
Total of all amounts reported on line 18 for all properties .
.
.
.
.
.
23d
e
Total of all amounts reported on line 20 for all properties .
.
.
.
.
.
23e
24
**Income.**Add positive amounts shown on line 21.Do not include any losses
.
.
.
.
.
.
.
24
25
**Losses.**Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here
25
26

**Total rental real estate and royalty income or (loss).**Combine lines 24 and 25. Enter the result
here. If Parts II, III, and IV, and line 40 on page 2 do not apply to you, also enter this amount on
Schedule 1 (Form 1040), line 5. Otherwise, include this amount in the total on line 41 on page 2
.
26		 22 ( ) 23e 24 24
Expenses:
( ) ( )



**5 **
Advertising
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
**6 **
Auto and travel (see instructions)
.
.
.
.
.
.
.
**6 **
**7 **
Cleaning and maintenance .
.
.
.
.
.
.
.
.
.
**7 **
**8 **
Commissions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
9
Insurance .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Legal and other professional fees
.
.
.
.
.
.
.
10
11
Management fees .
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Mortgage interest paid to banks, etc. (see instructions)
12
13
Other interest
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14
Repairs .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Supplies
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
16
Taxes
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
17
Utilities .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
18
Depreciation expense or depletion .
.
.
.
.
.
.
18
19
Other (list)
19
20
Total expenses. Add lines 5 through 19 .
.
.
.
.
20
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
fileForm 6198.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
22
Deductible rental real estate loss after limitation, if any,
onForm 8582(see instructions) .
.
.
.
.
.
.
.
22
23a
Total of all amounts reported on line 3 for all rental properties
.
.
.
.
23a
b
Total of all amounts reported on line 4 for all royalty properties .
.
.
.
23b
c
Total of all amounts reported on line 12 for all properties .
.
.
.
.
.
23c
d
Total of all amounts reported on line 18 for all properties .
.
.
.
.
.
23d
e
Total of all amounts reported on line 20 for all properties .
.
.
.
.
.
23e
24
**Income.**Add positive amounts shown on line 21.Do not include any losses
.
.
.
.
.
.
.
24
25
**Losses.**Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here
25
26

**Total rental real estate and royalty income or (loss).**Combine lines 24 and 25. Enter the result
here. If Parts II, III, and IV, and line 40 on page 2 do not apply to you, also enter this amount on
Schedule 1 (Form 1040), line 5. Otherwise, include this amount in the total on line 41 on page 2
.
26		 22 ( ) 23e 25 ( )
Expenses:
( ) ( )



**5 **
Advertising
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
**6 **
Auto and travel (see instructions)
.
.
.
.
.
.
.
**6 **
**7 **
Cleaning and maintenance .
.
.
.
.
.
.
.
.
.
**7 **
**8 **
Commissions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
9
Insurance .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Legal and other professional fees
.
.
.
.
.
.
.
10
11
Management fees .
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Mortgage interest paid to banks, etc. (see instructions)
12
13
Other interest
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14
Repairs .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Supplies
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
16
Taxes
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
17
Utilities .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
18
Depreciation expense or depletion .
.
.
.
.
.
.
18
19
Other (list)
19
20
Total expenses. Add lines 5 through 19 .
.
.
.
.
20
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
fileForm 6198.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
22
Deductible rental real estate loss after limitation, if any,
onForm 8582(see instructions) .
.
.
.
.
.
.
.
22
23a
Total of all amounts reported on line 3 for all rental properties
.
.
.
.
23a
b
Total of all amounts reported on line 4 for all royalty properties .
.
.
.
23b
c
Total of all amounts reported on line 12 for all properties .
.
.
.
.
.
23c
d
Total of all amounts reported on line 18 for all properties .
.
.
.
.
.
23d
e
Total of all amounts reported on line 20 for all properties .
.
.
.
.
.
23e
24
**Income.**Add positive amounts shown on line 21.Do not include any losses
.
.
.
.
.
.
.
24
25
**Losses.**Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here
25
26

**Total rental real estate and royalty income or (loss).**Combine lines 24 and 25. Enter the result
here. If Parts II, III, and IV, and line 40 on page 2 do not apply to you, also enter this amount on
Schedule 1 (Form 1040), line 5. Otherwise, include this amount in the total on line 41 on page 2
.
26		 22 ( ) 23e 26

For Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 11344L Schedule E (Form 1040) 2025 Created 5/6/25

Schedule E (Form 1040) 2025 Attachment Sequence No. 13 Page 2

Name(s) shown on return. Do not enter name and social security number if shown on other side. Your social security number

Caution: The IRS compares amounts reported on your tax return with amounts shown on Schedule(s) K-1.

Part II Income or Loss From Partnerships and S Corporations Note: If you report a loss, receive a distribution, dispose of stock, or receive a loan repayment from an S corporation, you must check the box in column ( e ) on line 28 and attach the required basis computation. If you report a loss from an at-risk activity for which any amount is not at risk, you must check the box in column ( f ) on line 28 and attach Form 6198 . See instructions.

27

27 Are you reporting any loss not allowed in a prior year due to the at-risk or basis limitations, a prior year unallowed loss from a

passive activity (if that loss was not reported on Form 8582), or unreimbursed partnership expenses? If you answered “Yes,”

Schedule E (Form 1040) 2025

Exceptions & meaning →

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