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IRSCredits & Incentives (8800/8900 Series)

Official form guide

Form 8825: 8825

Form 8825 reports income, deductions, and credits from rental real estate activities owned by a partnership or S corporation. File it with the partnership’s or S corp’s annual tax return.

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Form Overview

IRS Form 8825 - 8825

Form 8825 reports income, deductions, and credits from rental real estate activities owned by a partnership or S corporation. File it with the partnership’s or S corp’s annual tax return.

It captures gross rents, operating expenses, depreciation, and any other deductions related to the rental property.

Risk Radar

Scan points
  • 1A single mis‑reported expense can trigger a K‑1 error for every partner or shareholder.
  • 2Omitting a rental property from the form
  • 3Double‑counting expenses already reported elsewhere
  • 4Incorrect depreciation calculation
  • 5Mismatched totals between Form 8825 and the main return

Plain English

If a partnership or S corp owns rental property, the income and expenses flow through to the owners on Schedule K‑1. Form 8825 is the worksheet that tallies those numbers before they are passed to the owners.

Submission Date

  • Filing date: 2026-01-06 14:10:38
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

partnershipincomegross

Hover a term to preview the meaning.

What this form is for

  • Use when a partnership or S corp owns rental real estate.
  • Do not use for personal rental activity or for non‑real‑estate passive income.
  • If the entity has only short‑term rentals under 30 days, consider Form 1040 Schedule E instead.

Form selector

Use this form or another form?

Single‑member LLC taxed as sole proprietorship

No partnership filing required

✓ Verify entity classification first

Schedule E (Form 1040)

Corporation taxed as C corp with rental activity

Different filing hierarchy

✓ Check corporate tax status

Form 1120, Schedule K

Deadline or filing window

Attach Form 8825 to the partnership’s Form 1065 or the S corporation’s Form 1120‑S and file by the entity’s filing deadline (March 15 for calendar‑year filers, with extensions to September 15). The deadline shifts if the entity uses a fiscal year.

  • —Total rent received | Sum of all rent payments | Gross rental income | Verify against bank statements

Checklist

What you need before filling it out

1

Gross rents (Part I)

Lease agreements, rent rolls · Accounting software rent ledger

⚠ Forgetting late fees✕ Medium
2

Advertising expense (Part II)

Invoices, receipts · Marketing expense ledger

⚠ Mis‑classifying personal ads✕ Low
3

Depreciation (Part II)

Depreciation schedule, cost basis · Fixed‑asset register

⚠ Using wrong recovery period✕ High
4

Utilities (Part II)

Utility bills · Expense ledger

⚠ Including utilities paid by tenants✕ Low

Before you submit

  1. 1All rental properties listed on the form
  2. 2Income totals match rent roll reports
  3. 3Expense totals reconcile with bookkeeping
  4. 4Depreciation calculated per IRS tables
  5. 5Form totals correctly transferred to the main return
  6. 6Signatures on Form 1065 or 1120‑S are present
  7. 7Attachments (lease copies, depreciation schedule) are organized
  8. 8Electronic filing confirmation received

How to file this form

  1. 1Log into the IRS e‑file system and open the pending Form 1065 or 1120‑S.
  2. 2Upload the completed PDF of Form 8825 for each property.
  3. 3Enter the summed totals into the designated lines on the main return.
  4. 4Run the built‑in validation check; resolve any mismatch warnings.
  5. 5Submit the return electronically and save the acknowledgment receipt.
  6. 6If filing by paper, staple Form 8825 behind the main return and mail to the address in the instructions.

Known limitations

  1. 1Form does not calculate depreciation; users must provide their own schedule.
  2. 2Only rental real‑estate activity is permitted; other passive income requires different forms.
  3. 3The form assumes U.S. real property; foreign rentals follow other reporting rules.
  4. 4No automatic error‑checking for mismatched K‑1 allocations.

Field map

Compact field-by-field guide

6 fields

Entity Info

1 items

Taxpayer Name and TIN

Name and taxpayer ID of the entity claiming the credit.

Requiredtext

Credit Info

1 items

Credit Type

Type of credit or incentive being claimed.

Requiredselect

Calculation

2 items

Qualifying Amount

The base amount used to calculate the credit.

Requiredamount
Credit Amount

Calculated credit amount after applying formulas and limitations.

Requiredamount

Certification

1 items

Supporting Information

Detailed breakdown supporting the credit calculation.

text

Signatures

1 items

Signature

Sign and date the form.

Requiredsignature
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Current form status
IRS

Form 8825 is currently in its 2024 edition, effective for tax years beginning January 1 2024. No major revisions have been issued since the last update.

What changed or needs a fresh check

  • Edition date: 2024
  • Fee: none (included with Form 1065 or 1120‑S)
  • Mailing address: use address specified in Form 1065/1120‑S instructions
  • Electronic filing: supported via IRS e‑file for the main return
  • Paper copy: keep a signed copy for your records

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Form 8825 page 2

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Quick Facts

Partnerships and S corporations that have rental real‑estate activities must file this form.
It captures gross rents, operating expenses, depreciation, and any other deductions related to the rental property.
Include Form 8825 with the entity’s Form 1065 (partnership) or Form 1120‑S (S corporation) by the regular filing deadline, typically March 15 for calendar‑year filers.
Attach Form 8825 to the completed Form 1065 or 1120‑S and file the combined package with the IRS either electronically or by mail to the address listed in the instructions for the main return.
Errors on rental income or expense figures flow to each owner’s K‑1, potentially causing under‑ or over‑payment of tax and triggering penalties.
1. Gather rent rolls, expense invoices, and depreciation schedules for each rental property. 2. Complete Part I (income) and Part II (deductions) of Form 8825 for each property. 3. Sum the totals and transfer the amounts to the appropriate lines on the partnership or S‑corp return. 4. Review the numbers against the entity’s bookkeeping before signing.

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After you file

  1. 1Store the signed copy of Form 8825 with the entity’s tax file for at least seven years.
  2. 2Reconcile the amounts on each partner’s or shareholder’s Schedule K‑1.
  3. 3Monitor IRS notices for any adjustments to rental income or expenses.
  4. 4Update the depreciation schedule for the next year’s filing.
  5. 5Keep all supporting documents (leases, bills) in an organized folder.

Sources

  • SRCIRS Instructions for Form 88252024 edition
  • SRCForm 1065 Instructionsfiling deadline March 15
  • SRCForm 1120‑S Instructionsfiling deadline March 15
  • SRCIRS Publication 527Residential Rental Property
  • SRCIRS Publication 946How to Depreciate Property
  • SRCNot found in provided source: specific fee amount

Common confusion points

Rental vs. lease‑to‑own

Terminology varies by lease structure

→ Confirm classification before reporting

Depreciation method

Straight‑line vs. MACRS

→ Use IRS Publication 946 for guidance

Utility payments

Paid by owner vs. tenant reimbursement

→ Match to lease terms

Mixed‑use property

Portion used for personal use

→ Allocate expenses proportionally

Workflow map

Related forms and next steps

4 signals

Before

Form 1065 (Partnership Return) or Form 1120‑S (S Corp Return)

Current

8825

After

Partner/Shareholder individual returns (Form 1040, Schedule E)

Often used with

Schedule K‑1 (Form 1065) or Schedule K‑1 (Form 1120‑S)

⚠ If something goes wrong

  • IRS Notice CP2000 or audit letter referencing Form 8825

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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