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Form 8825: Rental Real Estate Income and Expenses of a Partnership or an S Corporation
IRS Form 8825 is used by partnerships and S corporations to report rental real estate income and expenses, including gross rents, interest, depreciation and other deductions, and must be attached to Form 1065 or 1120‑S.
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IRS Form 8825 - Rental Real Estate Income and Expenses of a Partnership or an S Corporation
IRS Form 8825 is used by partnerships and S corporations to report rental real estate income and expenses, including gross rents, interest, depreciation and other deductions, and must be attached to Form 1065 or 1120‑S.
Risk Radar
Scan points- 1Failing to attach Schedule A for other deductions when required will cause a filing error.
- 2Omitting the property’s physical address in column (a) for a listed rental.
- 3Entering an invalid property type code in column (b) that does not match the allowed list.
- 4Leaving the number of fair‑rental days blank in column (d) or personal‑use days in column (e).
- 5Reporting Section 179 expense on Form 8825, which is prohibited.
Plain English
Form 8825 tells the IRS how much money a partnership or S corporation earned or spent on rental properties. It lists each property's address, type, rental days, income and costs like interest and depreciation. The totals are then combined and sent with the partnership or S‑corp tax return.
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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What this form is for
- Use this form when a partnership or S corporation must report rental real estate income and deductible expenses.
- Check Form 4562 instead when you need to claim depreciation on property placed in service.
Form selector
Use this form or another form?
Property placed in service and depreciation claimed
Depreciation is reported on Form 4562
✓ Verify depreciation schedule attached
Filing a partnership tax return
Form 8825 must be attached to Form 1065
✓ Confirm Form 8825 is attached to Form 1065
Filing an S corporation tax return
Form 8825 must be attached to Form 1120‑S
✓ Confirm Form 8825 is attached to Form 1120‑S
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Line 2a Gross rents
Not stated in the official source · Form 8825, line 2a
Line 14 Depreciation
Not stated in the official source · Form 8825, line 14
Line 17 Other deductions
Not stated in the official source · Form 8825, line 17
Attachment of Form 4562
Form 4562 · Instructions p.2
Statement for multiple rental real estate activities
Not stated in the official source · Instructions p.1
Before you submit
- 1Enter the physical address of each rental property in column (a).
- 2Enter the property type code in column (b).
- 3Enter the property use code in column (c).
- 4Enter the number of fair rental days in column (d).
- 5Enter the number of personal-use days in column (e).
- 6Report gross rents on line 2a for each property.
- 7Report other income on line 2b and total on line 2c.
- 8Complete expense lines 3 through 14 and calculate total on line 18.
- 9Attach Form 4562 if depreciation was claimed on property placed in service.
- 10Attach Schedule A (Form 8825) for each property if a Schedule M-3 filing requirement exists.
How to file this form
- 1Gather rental property information, including addresses, type codes, fair rental days, and personal-use days.
- 2Complete Form 8825 lines 2a‑2c and expense lines 3‑14 for each property.
- 3If depreciation was claimed, attach Form 4562 as instructed.
- 4If a Schedule M-3 filing requirement applies, attach Schedule A (Form 8825) for each property.
- 5Attach the completed Form 8825 to the partnership’s Form 1065 or the S corporation’s Form 1120‑S.
- 6Sign and date Form 8825.
- 7Mail the package to the IRS or e‑file as required, retaining a copy for records.
Known limitations
- 1Form 8825 does not report income or deductions from a trade or business activity or a rental activity other than rental real estate.
- 2Form 8825 does not report portfolio income or deductions.
- 3Form 8825 does not report Section 179 expense deduction.
- 4Form 8825 does not report other items that must be reported separately to partners or shareholders.
- 5Form 8825 does not report commercial revitalization deductions.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->The form is the Rev. December 2025 edition, and the instructions direct users to www.irs.gov/Form8825 for the latest information. New allowable codes were added for gain or loss related to acquisitions, dispositions, or other transactions.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. December 2025
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Not stated in the official source
Quick Facts
Downloads
After you file
- 1Retain books or records related to Form 8825 for as long as their contents may become material in the administration of any Internal Revenue law.
- 2Keep a copy of the filed Form 8825 with your tax records.
- 3The IRS does not specify a confirmation of acceptance after processing Form 8825; this is not stated in the official source.
- 4If an error is discovered after filing, the official source does not describe the correction process; this is not stated in the official source.
- 5Maintain the confidentiality of the information on Form 8825 as required by Internal Revenue Code section 6103.
- 6The form includes a Paperwork Reduction Act notice; retain the notice for reference.
Sources
- SRCInstructions p.1 — Form 8825 does not report income or deductions from a trade or business activity or a rental activity other than rental real estate.
- SRCInstructions p.1 — Portfolio income or deductions are excluded from Form 8825.
- SRCInstructions p.1 — Section 179 expense deduction must not be reported on Form 8825.
- SRCInstructions p.1 — Items that must be reported separately to partners or shareholders are excluded from Form 8825.
- SRCInstructions p.1 — Commercial revitalization deductions are not to be reported on Form 8825.
- SRCInstructions p.1 — Partnerships and S corporations with Schedule M‑3 filing requirement must use Schedule A (Form 8825) for other deductions.
- SRCInstructions p.1 — If more than four rental real estate properties, attach additional pages as redesigned on page 2.
- SRCInstructions p.2 — Form 4562 must be attached when property placed in service or vehicle depreciation claimed.
- SRCInstructions p.1 — Form 8825 is used with Form 1065 or Form 1120‑S as the partnership or S corporation’s tax return.
- SRCInstructions p.2 — Interest expense limitation reference to Form 8990.
Common confusion points
Can I report income from a non‑real‑estate rental activity on Form 8825?
The form only covers rental real estate activity.
→ Verify that the activity is classified as rental real estate and not listed among prohibited items in Instructions p.1.
Should I include Section 179 expense deduction on Form 8825?
Section 179 deductions are prohibited on this form.
→ Confirm the deduction is not entered because Instructions p.1 lists Section 179 as excluded.
Do I need to report portfolio income on Form 8825?
Portfolio income is not allowed on this form.
→ Ensure no portfolio income appears, per the “Don’t report … portfolio income” note in Instructions p.1.
Am I required to attach Schedule A (Form 8825) for other deductions?
Only partnerships/S corporations with Schedule M‑3 filing requirement must use Schedule A.
→ Check whether the entity files Schedule M‑3; if so, attach Schedule A as described in Instructions p.1.
Do I report commercial revitalization deductions on Form 8825?
The form excludes commercial revitalization deductions.
→ Verify those deductions are reported elsewhere, per the exclusion list in Instructions p.1.
How many properties can I list on page 2?
The form redesign allows four additional entries beyond the first four.
→ Count properties; if more than four, attach extra pages as instructed in Instructions p.1.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Schedule M‑3 – Net Income (Loss) Reconciliation for Partnerships and S Corporations, determines if Schedule A (Form 8825) must be filed.
Questions about IRS Form 8825
What is IRS Form 8825 used for?
Form 8825 tells the IRS how much money a partnership or S corporation earned or spent on rental properties. It lists each property's address, type, rental days, income and costs like interest and depreciation. The totals are then combined and sent with the partnership or S‑corp tax return.
Who must file IRS Form 8825?
Partnerships and S corporations must file IRS Form 8825.
What information does IRS Form 8825 require?
The form collects each property's address, type codes, days rented and personal use, gross rents (lines 2a‑2b), interest (line 8), depreciation (line 14), other deductions (lines 16‑17), and totals for income, expenses and net gain or loss (lines 18‑22).
Where do I file IRS Form 8825?
Attach IRS Form 8825 to Form 1065 or Form 1120‑S as instructed in the form header.
How do I complete IRS Form 8825?
Enter the property’s street address, city, state and ZIP in column (a). Enter the property type code in column (b) and the other‑information code in column (c). Record fair‑rental days in column (d) and personal‑use days in column (e). Fill in gross rents on lines 2a‑2b, interest on line 8, depreciation on line 14, and other deductions on lines 16‑17 (attach Schedule A if required). Add lines 3‑17 to get total expenses (line 18), compute income or loss per property (line 19), then total income (line 20a) and total expenses (line 20b) on page 1, and sign before attaching to the partnership or S‑corp return.
What happens if IRS Form 8825 is filed incorrectly?
The IRS needs the information to verify compliance with tax law and to calculate the correct tax liability.
Can I report income from a non‑real‑estate rental activity on Form 8825?
The form only covers rental real estate activity. Verify that the activity is classified as rental real estate and not listed among prohibited items in Instructions p.1.
Should I include Section 179 expense deduction on Form 8825?
Section 179 deductions are prohibited on this form. Confirm the deduction is not entered because Instructions p.1 lists Section 179 as excluded.
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