Other Schedules and Forms You May Have To File

• Schedule A (Form 1040) to deduct interest, taxes, and casualty losses not related to your business.

• Form 461 to report an excess business loss.

• Form 941 to report the employer share and employee share of social security tax and Medicare tax, withheld federal income tax, and, if applicable, withheld Additional Medicare Tax.

• Form 944 for smallest employers (those whose annual liability for social security, Medicare, and withheld federal income taxes is $1,000 or less) to file and pay these taxes only once a year instead of every quarter.

• Form 1041 to report information for estates and trusts.

• Form 3520 to report certain transactions with foreign trusts and receipt of certain large gifts or bequests from certain foreign persons.

• Form 4562 to claim depreciation and amortization (including information on listed property) on assets placed in service in 2025, to claim amortization that began in 2025, to make an election under section 179 to expense certain property, or to report information on listed property.

• Form 4684 to report a casualty or theft gain or loss involving property used in your trade or business or income-producing property.

Instructions for Schedule E (Form 1040) (2025) Catalog Number 24332T Nov 12, 2025 Department of the Treasury Internal Revenue Service www.irs.gov

• Form 7203 to figure potential limitations of your share of the S corporation’s deductions, credits, and other items that can be deducted on your return.

• Form 7205 to claim the deduction for the cost of energy efficient commercial building property and energy efficient building retrofit property placed in service during the tax year.

• Form 8082 to notify the IRS of any inconsistent tax treatment for an item on your return.

• Form 8582 to apply a limitation to your loss from passive activities.

• Form 8824 to report like-kind exchanges.

• Form 8826 to claim a credit for expenditures to improve access to your business for individuals with disabilities.

• Form 8873 to figure your extraterritorial income exclusion.

• Form 8960 to pay Net Investment Income Tax on certain income from your rental and other passive activities.

• Form 8990 to determine whether your business interest deduction is limited.

• Form 8995 or 8995-A to claim a deduction for qualified business income.

Single-member limited liability company (LLC). In most cases, a single-member domestic LLC is not treated as a separate entity for federal income tax purposes. If you are the sole member of a domestic LLC, file Schedule E (or Schedule C or F, if applicable). However, you can elect to treat a domestic LLC as a corporation. See Form 8832 for details on the election and the tax treatment of a foreign LLC.

Information returns. You may have to file information returns for wages paid to employees, certain payments of fees and other nonemployee compensation, interest, rents, royalties, real estate transactions, annuities, and pensions. For details, see Line A, later, and the 2025 General Instructions for Certain Information Returns.

If you received cash of more than $10,000 in one or more related transactions in your trade or business, you may have to file Form 8300. For details, see Pub. 1544.