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Form 8825 Rental Real Estate Income and Expenses of a Partnership or an S Corporation

Form 8825 Rental Real Estate Income and Expenses of a Partnership or an S Corporation-2026

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Form 8825 is used by partnerships and S corporations to report rental real estate income and expenses, including net income or loss from rental activities that flow through from other entities. The form allows for the reporting of up to eight properties, detailing gross rents and various deductible expenses. It emphasizes the importance of understanding passive activity limitations and provides instructions for completing the form accurately.

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Click ‘Get Form’ to open it in the editor.
Begin by entering the name and employer identification number at the top of the form. This information is crucial for identifying your partnership or S corporation.
In Section A, list each property you own, including its type and location. Ensure accuracy as this will affect your reporting.
Proceed to report gross rental income in line 2 for each property. This includes all rents received during the tax year.
Next, fill out the expenses section (lines 3-15). Include all relevant costs such as advertising, maintenance, and utilities. Be thorough to maximize deductions.
Calculate total expenses for each property on line 16 by summing lines 3 through 15. Then, add up gross rents from line 2 on line 17.
Finally, complete lines 18 through 21 to summarize net income or loss from rental activities. Ensure all figures are accurate before submission.

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What is considered rental income in the IRS?

You generally must include in your gross income all amounts you receive as rent. Rental income is any payment you receive for the use or occupation of property. Expenses of renting property can be deducted from your gross rental income. You generally deduct your rental expenses in the year you pay them.

Do short term rentals go on 8825?

Schedule E, non-passive for a partnership, rental properties report on 8825. Thats the partnership version of a Schedule E, so short-term rental would report on 8825.

What is 8825 rental income?

Partnerships and S corporations use Form 8825 to report income and deductible expenses from rental real estate activities, including net income (loss) from rental real estate activities that flow through from partnerships, estates, or trusts.

How do I calculate my rental income?

Gross yield on a rental property is the percentage of profit before expenses have been deducted. To calculate, first multiply the monthly rent amount by the number of months in the year to determine the income from rent; then, divide the income from rent by the appreciated home value.

What is the difference between Schedule E and 8825?

The Schedule E has two expense categories for interest mortgage interest and other interest (non-mortgage), while the 8825 has one combined interest category. The Schedule E has a management fees category not present on the 8825, and the 8825 has a wages and salaries category not on the Schedule E.