Federal housing law
1225 Form 8825 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8825.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Name |
Name |
Name |
Name |
Name |
Name |
Name |
Name |
Name |
Name |
Employer identification number | Employer identification number | Employer identification number | Employer identification number |
| **1 ** |
Enter the address and type of each rental real estate property. For each rental real estate property listed, report the number of days rented at fair rental value and number of days of personal use. Attach page 2 to list additional properties. See instructions. |
Enter the address and type of each rental real estate property. For each rental real estate property listed, report the number of days rented at fair rental value and number of days of personal use. Attach page 2 to list additional properties. See instructions. |
Enter the address and type of each rental real estate property. For each rental real estate property listed, report the number of days rented at fair rental value and number of days of personal use. Attach page 2 to list additional properties. See instructions. |
Enter the address and type of each rental real estate property. For each rental real estate property listed, report the number of days rented at fair rental value and number of days of personal use. Attach page 2 to list additional properties. See instructions. |
Enter the address and type of each rental real estate property. For each rental real estate property listed, report the number of days rented at fair rental value and number of days of personal use. Attach page 2 to list additional properties. See instructions. |
Enter the address and type of each rental real estate property. For each rental real estate property listed, report the number of days rented at fair rental value and number of days of personal use. Attach page 2 to list additional properties. See instructions. |
Enter the address and type of each rental real estate property. For each rental real estate property listed, report the number of days rented at fair rental value and number of days of personal use. Attach page 2 to list additional properties. See instructions. |
Enter the address and type of each rental real estate property. For each rental real estate property listed, report the number of days rented at fair rental value and number of days of personal use. Attach page 2 to list additional properties. See instructions. |
Enter the address and type of each rental real estate property. For each rental real estate property listed, report the number of days rented at fair rental value and number of days of personal use. Attach page 2 to list additional properties. See instructions. |
Enter the address and type of each rental real estate property. For each rental real estate property listed, report the number of days rented at fair rental value and number of days of personal use. Attach page 2 to list additional properties. See instructions. |
Enter the address and type of each rental real estate property. For each rental real estate property listed, report the number of days rented at fair rental value and number of days of personal use. Attach page 2 to list additional properties. See instructions. |
Enter the address and type of each rental real estate property. For each rental real estate property listed, report the number of days rented at fair rental value and number of days of personal use. Attach page 2 to list additional properties. See instructions. |
Enter the address and type of each rental real estate property. For each rental real estate property listed, report the number of days rented at fair rental value and number of days of personal use. Attach page 2 to list additional properties. See instructions. |
| **1 ** |
(a) Physical address of each property (street, city, state, ZIP code) |
(a) Physical address of each property (street, city, state, ZIP code) |
(b) Type (Enter code 1–8; see page 2 for list.) |
(b) Type (Enter code 1–8; see page 2 for list.) |
(b) Type (Enter code 1–8; see page 2 for list.) |
(c) Type (Enter code A–I; see page 2 for list.) |
(c) Type (Enter code A–I; see page 2 for list.) |
(d) Fair rental days |
(d) Fair rental days |
(d) Fair rental days |
(e) Personal-use days |
(e) Personal-use days |
(e) Personal-use days |
| **A ** | |||||||||||||
| **A ** | |||||||||||||
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| C | |||||||||||||
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| Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) |
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| 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties | Properties | Properties | Properties | Properties | Properties | Properties | Properties | Properties |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) |
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| 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
A | A | B | B | C | C | C | C | D |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) |
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| 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
2a |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) |
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| 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
2b |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) |
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| 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
2c |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) |
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| 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
**3 ** |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) |
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| 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
**4 ** |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) |
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| 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
**5 ** |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) |
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| 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
**6 ** |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) |
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| 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
**7 ** |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) |
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| 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
**8 ** |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) |
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| 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
**9 ** |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) |
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| 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
10 |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) |
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| 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
11 |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) |
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| 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
12 |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) |
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| 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
13 |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) |
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| 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
14 |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) |
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| 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
15 |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) |
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| 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
16 |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) |
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| 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
17 |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) |
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| 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
18 |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) |
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| 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
19 |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) |
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| 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
19 | 20a | 20a |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) |
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| 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
19 | 20b | 20b | ( ) |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) |
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| 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
19 | 21 | 21 |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) |
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| 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
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| . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
19 | 22a | 22a |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
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| Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) |
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| 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
Properties Rental Real Estate Income A B C D 2a Gross rents . . . . . . . . . . . . . 2a **b **Other income related to rental real estate activity . 2b **c ** Total rental real estate income for each property. Add lines 2a and 2b . . . . . . . . . . 2c Rental Real Estate Expenses **3 **Advertising . . . . . . . . . . . . . **3 ** **4 **Auto and travel . . . . . . . . . . . **4 ** **5 **Cleaning and maintenance . . . . . . . . **5 ** **6 **Commissions . . . . . . . . . . . . **6 ** **7 **Insurance . . . . . . . . . . . . . **7 ** **8 **Interest (see instructions) . . . . . . . . **8 ** **9 **Legal and other professional fees . . . . . **9 ** 10Real estate taxes . . . . . . . . . . . 10 11Repairs . . . . . . . . . . . . . . 11 12Utilities . . |
| 8825 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation Attach to Form 1065 or 1120-S. Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . . . . . . . . 12 13Wages and salaries . . . . . . . . . . 13 14Depreciation (see instructions) . . . . . . 14 15Reserved for future use . . . . . . . . . 15 16Reserved for future use . . . . . . . . . 16 17Other deductions (attach Schedule A (Form 8825)) 17 18Total rental real estate expenses for each property. Add lines 3 through 17 . . . . . . 18 19Income or (loss) from each rental real estate property. Subtract line 18 from line 2c . . . . 19 20 a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . . 20a **b **Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions . 20b( ) 21Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 aNet income (loss) from rental real estate activities from partnerships, estates, and trusts in which this partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . . 22a **b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a. Attach a statement if more space is needed. (1)Name (2)**Employer identification number 23 Net rental real estate income (loss). Combinelines20a through 22a. Enter the result here and on Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . . 23 |
19 | 23 |
23 |
Form 8825 (Rev. 12-2025) Page 2
Allowable Codes for Type of Property for Line 1, Column (b) 1—Single-family residence 2—Multi-family residence 3—Vacation or short-term rental 4—Commercial 5—Land 6—Royalties 7—Self-rental 8—Other (include description with the code on Form 8825 or on a separate statement)
Allowable Codes for Other Information, Line 1, Column (c) A—Nontaxable contribution (sections 721 and 351) (specify) B—Other exchange (sections 1031, 1033, etc.) (specify) C—Taxable acquisition (section 1012) D—New construction/renovation or other basis addition/subtraction E—Reserved for future use F—Nontaxable distribution (section 731) (specify) G—Taxable disposition (section 1001 gain/loss) H—Abandonment
I—Other/supplement (For code I, include a brief description for an acquisition, disposition, or other transaction not listed in codes A–H. For codes A–I, include relevant supplementary description on Form 8825 or on a separate statement.)
Form 8825 (Rev. 12-2025)