Header
The name of the partnership or S corporation and its employer identification number.
8825
Rental Real Estate Income and Expenses of a Partnership or an S Corporation
- Agency
- IRS
- Revision
- Rev. December 2025
- Fillable fields
- 221
- Pages
- 2
- Official source
- IRS form page
- Checked
- October 21, 2026
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, is attached to Form 1065 or Form 1120-S. The IRS page says partnerships and S corporations use it 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.
Page 1 lists up to four properties, A through D, with each property's address, type, fair rental days and personal-use days, then its rents, expenses and income or loss. Lines 20a through 23 total the properties and add gains from Form 4797 and amounts from Schedule K-1. Line 23 goes to Schedule K, line 2, of Form 1065 or 1120-S. Page 2 holds more properties and the code lists.
Line 17, other deductions, refers to Schedule A (Form 8825). You can fill out Form 8825 free in your browser on this page and download it without an account.
What's on Form 8825
Line 1: properties
For each property A to D: physical address, a type of property code 1 to 8, a code A to I for other information, fair rental days and personal-use days.
Lines 2a to 2c: income
Gross rents, other income related to rental real estate activity, and total rental real estate income for each property.
Lines 3 to 19: expenses
Advertising, auto and travel, cleaning and maintenance, commissions, insurance, interest, professional fees, real estate taxes, repairs, utilities, wages, depreciation and other deductions, then the total and the income or loss per property.
Lines 20a to 23: totals
Total income and expenses for all properties, net gain (loss) from Form 4797, net income (loss) from other partnerships, estates and trusts, and net rental real estate income (loss).
Page 2: more properties and codes
A second property table with the same lines 1 to 19, and the lists of allowable codes for line 1, columns (b) and (c).
How to fill out Form 8825
- 1
Line 1
Enter each property's street, city, state and ZIP code. In column (b) enter a type code, such as 1 for single-family residence, 3 for vacation or short-term rental or 7 for self-rental. Add the column (c) code and the days rented at fair rental value and days of personal use.
- 2
Column (c) codes
Codes A to I describe acquisitions, dispositions and basis changes, such as C for a taxable acquisition or G for a taxable disposition. For code 8 and code I, the form asks for a description on Form 8825 or a separate statement.
- 3
Lines 2a to 2c
Enter gross rents and other income related to the rental real estate activity for each property, then add them on line 2c.
- 4
Lines 3 to 17
Enter each expense by property. Lines 8 (interest) and 14 (depreciation) say see instructions. Lines 15 and 16 are reserved. Line 17 is other deductions, with Schedule A (Form 8825) attached.
- 5
Lines 18 to 20b
Add lines 3 through 17 on line 18 and subtract line 18 from line 2c on line 19 for each property. Lines 20a and 20b total the income and expenses of all properties.
- 6
Lines 21 to 23
Enter the Form 4797 net gain (loss) on line 21 and Schedule K-1 rental income on line 22a, naming those entities and their EINs on line 22b. Combine lines 20a through 22a on line 23 and carry it to Schedule K, line 2.
Why fill Form 8825 on indox
You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.
- Fill the form right in your browser, no software to install
- Free to fill and free to download, with no account
- The official blank straight from the IRS, not a copy someone retyped
- Works on a phone, tablet or computer
Where it goes and what to attach
Where it goes
The form says to attach it to Form 1065 or Form 1120-S. It is not filed on its own.
Where line 23 goes
The form says to enter line 23 on Schedule K, line 2, of Form 1065 or 1120-S.
More than four properties
The form says to attach page 2 to list additional properties. Line 22b says to attach a statement if more space is needed for the entity names.
Other deductions
Line 17 says to attach Schedule A (Form 8825). The IRS page lists a recent development dated 8-APR-2026 on how to report other expenses on the updated Form 8825.
Instructions
The form points to www.irs.gov/Form8825 for instructions and the latest information, and refers to separate instructions.
Related forms
8825 Sch. A
Rental Real Estate Other Deductions
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1065
U.S. Return of Partnership Income
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1120-S
U.S. Income Tax Return for an S Corporation
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4562
Depreciation and Amortization (Including Information on Listed Property)
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4797
Sales of Business Property (Also Involuntary Conversions and Recapture Amounts Under Sections 179 and 280F(b)(2))
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1065
Partner's Share of Income, Deductions, Credits, etc.
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Who files Form 8825?
The IRS page says partnerships and S corporations use it. The form is attached to the entity's own return, Form 1065 or Form 1120-S.
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Questions about Form 8825
Who uses Form 8825?
The IRS page says partnerships and S corporations use it to report income and deductible expenses from rental real estate activities.
Is Form 8825 filed by itself?
No. The form says to attach it to Form 1065 or Form 1120-S.
How many properties fit on the form?
Page 1 has columns for four properties, A through D. The form says to attach page 2 to list additional properties.
Where does the total go?
Line 23, net rental real estate income (loss), goes on Schedule K, line 2, of Form 1065 or 1120-S.
Where are other deductions reported?
Line 17 holds other deductions, and the form says to attach Schedule A (Form 8825).
What type codes are allowed on line 1?
Codes 1 to 8: single-family residence, multi-family residence, vacation or short-term rental, commercial, land, royalties, self-rental, and other with a description.