1225 Form 8825 (Schedule A) (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8825sa.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

SCHEDULE A (Form 8825) (December 2025) Department of the Treasury Internal Revenue Service	Rental Real Estate Other Deductions Attach to Form 8825. Go to www.irs.gov/Form8825 for instructions and the latest information.				OMB No. 1545-0123
Name of partnership or S corporation	Name of partnership or S corporation	Name of partnership or S corporation	Name of partnership or S corporation	Employer identification number	Employer identification number	Employer identification number
		Properties	Properties	Properties	Properties	Properties

1 Asset management fee . . . . . . . . . . .
2 Bad debt expense . . . . . . . . . . . . .
3 Building maintenance . . . . . . . . . . . .
4 Common charges . . . . . . . . . . . . .
5 Contract services . . . . . . . . . . . . .
6 Debt extinguishment costs . . . . . . . . . .
7 Ground rent . . . . . . . . . . . . . . .
8 Grounds maintenance . . . . . . . . . . . .
9 Homeowner association fee . . . . . . . . . .
10 Incentive fee . . . . . . . . . . . . . .
11 Landscaping . . . . . . . . . . . . . .
12 Leased employee expense . . . . . . . . . .
13 Management fee . . . . . . . . . . . . .
14 Other taxes . . . . . . . . . . . . . . .
15 Prepayment penalty . . . . . . . . . . . .
16 Reimbursed wages/salaries (reimbursed to management co.)
17 Section 481(a) adjustments . . . . . . . . . .
18 Tenant renovations . . . . . . . . . . . .
19 Tenant services . . . . . . . . . . . . . .
20 Turnover expenses . . . . . . . . . . . .
21 Reserved for future use . . . . . . . . . . .
22 Reserved for future use . . . . . . . . . . .
23 Reserved for future use . . . . . . . . . . .
24 Reserved for future use . . . . . . . . . . .
25 Reserved for future use . . . . . . . . . . .
26 Reserved for future use . . . . . . . . . . .
27 Reserved for future use . . . . . . . . . . .
28 Reserved for future use . . . . . . . . . . .
29 Reserved for future use . . . . . . . . . . .
30 Other . . . . . . . . . . . . . . . . .
31 Total (Enter the total here and on Form 8825, line 17.) . .

For Paperwork Reduction Act Notice, see instructions. Cat. No. 95518Z Schedule A (Form 8825) (12-2025) Created 10/30/25