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Form 8825: Rental Real Estate Income and Expenses of a Partnership or an S Corporation
IRS Form 8825 is used to report Rental Real Estate Income and Expenses of a Partnership or an S Corporation for the year ending December 31, 2025. This form requires reporting gross rents on line 2a.
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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 to report Rental Real Estate Income and Expenses of a Partnership or an S Corporation for the year ending December 31, 2025. This form requires reporting gross rents on line 2a.
Risk Radar
Scan points- 1Do not report portfolio income or deductions directly on Form 8825.
- 2Failing to attach Schedule A (Form 8825) when required for other deductions.
- 3Reporting income/deductions from a trade/business activity instead of rental real estate.
- 4Forgetting to enter the specific property type code in column (c).
- 5Not combining totals correctly on line 20a and line 20b.
Plain English
This form allows partnerships and S corporations to officially report all the money they make and the costs they incur from owning rental real estate properties. It summarizes these figures so the IRS knows exactly how much profit or loss the entity generated from its rentals. If a partnership or S corporation also files Schedule M-3, this form is used alongside it.
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 Form 8825 when a partnership or S corporation needs to report income and deductible expenses from rental real estate activities.
- Do not use Form 8825 if you are an individual filer (unless the activity flows through from a partnership/trust).
- Check Schedule A (Form 8825) instead when reporting other deductions for properties that have a Schedule M-3 filing requirement.
Form selector
Use this form or another form?
Filing as Partnership
The form must be attached to Form 1065.
✓ Check the attachment requirement.
Filing as S Corporation
The form must be attached to Form 1120-S.
✓ Confirm which entity type you are reporting for.
Property Depreciation Claimed
If property was placed in service or depreciation was claimed on a vehicle, attach this form.
✓ Verify that all necessary depreciation figures flow from Form 4562.
Deadline or filing window
The instructions do not specify a filing deadline, but the form is dated December 2025. The completion time varies based on individual circumstances of the partnership or S corporation.
Checklist
What you need before filling it out
Line 1 (General)
Employer identification number · Form p.1
Lines 2a/2b
Gross rents and other income related to rental real estate activity · Form p.1
Line 17 (Other Deductions)
Total amount of other deductions for a property · Form p.1 / Instructions p.2
Property Type Codes (b/c)
Codes A–I or 1–8 · Form p.1
Schedule M-3 Filing Requirement
Determination of requirement for Schedule M-3 · Instructions p.1 / Instructions p.2
Before you submit
- 1Enter the correct Employer identification number on Form 8825, line 1.
- 2Report gross rents specifically on line 2a for each property listed.
- 3Ensure all other income related to rental real estate is reported separately on line 2b.
- 4For properties requiring Schedule M-3 filing, ensure you complete and attach the corresponding Schedule A (Form 8825).
- 5Verify that Line 17 reflects the total of 'Other deductions' for each property.
- 6Confirm that Lines 2a + 2b total correctly on line 2c for each property.
- 7Check that all listed expenses (Lines 3 through 17) are accounted for before calculating line 18.
How to file this form
- 1Enter the employer identification number and address/type of each rental real estate property on Form 8825, page 1.
- 2Calculate and report the days rented at fair market value and personal use days for every listed property (Lines 2a-e).
- 3Sum all expenses from lines 3 through 17 to determine total rental real estate expenses (Line 18) for each property, remembering to attach Schedule A if necessary.
- 4Calculate the Income or (loss) by subtracting line 18 from line 2c on Form 8825, page 2.
- 5Attach Form 4562 if any depreciation was claimed during the current tax year for that property.
- 6Attach Form 8825 to Form 1065 or Form 1120-S and retain a copy of the completed form package.
Known limitations
- 1The partnership or S corporation must use Form 8825 to report income and deductible expenses from rental real estate activities that flow through from partnerships, estates, or trusts.
- 2If a partnership or S corporation is required to file Schedule M-3, it must use the new Schedule A (Form 8825), Rental Real Estate Other Deductions, to report other deductions and include the total amount on Form 8825, line 17.
- 3Income or deductions from a trade or business activity or a rental activity other than rental real estate are not reported on Form 8825; these items are reported elsewhere.
- 4Portfolio income or deductions are not reported on Form 8825.
- 5Section 179 expense deduction is not reported on Form 8825.
- 6Commercial revitalization deductions are not reported on Form 8825.
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 current edition on file is December 2025, and users should refer to IRS.gov/Form8825 for the latest developments regarding this form.
What changed or needs a fresh check
- Edition date — confirm the revision reads December 2025.
- Catalog Number — confirm it is 95544V (for the Dec 2025 version).
- Filer Type — confirm if you are filing as a Partnership or S Corporation.
- Form Attachment — confirm that Form 8825 is attached to either Form 1065 or Form 1120-S.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed IRS Form 8825 for record-keeping.
- 2If property was placed in service or depreciation claimed in the current tax year, complete and attach Form 4562, Depreciation and Amortization.
- 3For properties outside the United States, ensure the postal code and country are entered on line 1 of Form 8825.
- 4If using codes A–I for other information, include a relevant supplementary description either on Form 8825 or on a separate statement.
- 5Confirm that lines 20a and 20b (on page 1) represent the combined totals from all attached pages if more than four properties are listed.
Sources
- SRCInstructions p.1 — For tax years beginning in 2025, use the December 2025 revision of Form 8825.
- SRCInstructions p.1 — Line 2 requires reporting rental real estate gross rents and other income separately on lines 2a and 2b.
- SRCInstructions p.1 — If a partnership or S corporation files Schedule M-3, it must use new Schedule A (Form 8825) to report other deductions and include the total amount on Form 8825, line 17.
- SRCInstructions p.1 — Page 2 of Form 8825 has been redesigned to allow four additional entries if there are more than four rental real estate properties.
- SRCInstructions p.1 — Line 1 requires entering the street address, city or town, and ZIP code for each property in column (a).
- SRCInstructions p.2 — For codes A–I, supplementary description must be included on Form 8825 or a separate statement.
Common confusion points
What do I report separately?
Gross rents and other income related to rental real estate activity must be reported separately on lines 2a and 2b of Form 8825.
→ Check line 2 specifically.
When should I use Schedule A (Form 8825) instead of just filling out the main form?
If the partnership or S corporation has a Schedule M-3 filing requirement, it must complete and attach Schedule(s) A (Form 8825).
→ Verify if your entity requires Schedule M-3.
What do lines 20a and 20b represent?
These lines on page 1 should contain the combined totals from all pages of Form 8825 listing rental real estate properties.
→ Ensure these are grand totals across all entries, not just for one property.
How many property listings can I have?
Page 2 of Form 8825 has been redesigned to allow four additional entries beyond the initial ones; complete and attach as many pages as needed.
→ Check if your total number of properties exceeds four.
What is the difference between Line 17 on the main form versus Schedule A?
If you have a Schedule M-3 requirement, all other deductions for each property are entered on the attached Schedule A (Form 8825), and the total goes on Form 8825, line 17.
→ Compare your filing requirements to determine where 'Other Deductions' belong.
What must I do if my interest expense is limited?
Review the Instructions for Form 8990, Limitation on Business Interest Expense Under Section 163(j), regarding Line 8 (Interest) on Form 8825.
→ Consult the instructions for Form 8990.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Consult the instructions for Form 1065 or Form 1120-S regarding Passive Activity Limitations.
Questions about IRS Form 8825
What is IRS Form 8825 used for?
This form allows partnerships and S corporations to officially report all the money they make and the costs they incur from owning rental real estate properties. It summarizes these figures so the IRS knows exactly how much profit or loss the entity generated from its rentals. If a partnership or S corporation also files Schedule M-3, this form is used alongside it.
Who must file IRS Form 8825?
Partnerships and S corporations must use Form 8825 to report income and deductible expenses from their rental real estate activities.
What information does IRS Form 8825 require?
The form collects detailed information for each property listed in column (a), including the address, type code (column b & c), fair rental days (d), and personal-use days (e). Totals are summarized on lines 20a (Total rental real estate income) and 20b (Total rental real estate expenses).
When is IRS Form 8825 due?
The instructions do not specify a filing deadline, but the form itself is dated December 2025.
Where do I file IRS Form 8825?
The form should be attached to Form 1065 or Form 1120-S. The instruction booklet directs users to www.irs.gov/Form8825 for further instructions and information.
How do I complete IRS Form 8825?
First, enter details for each property on lines 1 through 19. Ensure you specify the type code using columns (b) and (c). After detailing all properties, complete lines 20a through 23 on page 1 to provide combined totals before finalizing line 17 (Other deductions).
What happens if IRS Form 8825 is filed incorrectly?
Failure to provide the required information ensures compliance with Internal Revenue laws, allowing the IRS to properly figure and collect the correct amount of tax.
What do I report separately?
Gross rents and other income related to rental real estate activity must be reported separately on lines 2a and 2b of Form 8825. Check line 2 specifically.
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