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2025›2025 Instructions for Schedule E (Form 1040)›! determine if you should report your rental real estate and

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2025 Inst 1040 (Schedule E) (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

If you made any payments in 2025 that would require you to file any Forms 1099, check the “Yes” box. Otherwise, check the “No” box. In general, if you paid at least $600 for services performed by someone who is not your employee (nonemployee compensation), you must file Form 1099-NEC. Generally, you must file Form 1099-MISC if you paid at least $600 in rents, prizes, medical and health care payments, or other miscellaneous amounts that would be income to the person receiving them. See the 2025 General Instructions for Certain Information Returns if you are unsure whether you were required to file any Forms 1099. Also, see the separate instructions for each Form 1099.

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▸Contents — 2025 Inst 1040 (Schedule E) (PDF)

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