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Who Uses Schedule E? Most taxpayers with income from a partnership, S corporation, rental real estate, royalties, estates, trusts, or special mortgage investments called REMICs must file Schedule E with their form 1040.
Use Schedule E (Form 1040) to report income or loss from rental real estate, royalties, partnerships, S corporations, estates, trusts, and residual interests in real estate mortgage investment conduits (REMICs).
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