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Official form guide
Form 8825-SA: 8825 (Schedule A)
Treasury Internal Revenue Service Form 8825 (Schedule A) is used to report Rental Real Estate Other Deductions for various filers. The form must be attached to Form 8825 and lists expenses like Building maintenance.
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IRS Form 8825-SA - 8825 (Schedule A)
Treasury Internal Revenue Service Form 8825 (Schedule A) is used to report Rental Real Estate Other Deductions for various filers. The form must be attached to Form 8825 and lists expenses like Building maintenance.
Risk Radar
Scan points- 1Ensure you copy the Total from Schedule A (Form 8825), line 31 onto Form 8825, line 17.
- 2Failing to attach Schedule A (Form 8825) to Form 8825 when filing the return.
- 3Not entering the total from line 31 onto Form 8825, line 17.
- 4Omitting required identifying information like the Name of partnership or S corporation.
- 5Incorrectly listing an expense on a numbered line (e.g., putting 'Ground rent' on line 9 instead of line 7).
Plain English
This form allows a taxpayer to detail extra costs related to rental properties that do not fit elsewhere on the main tax return. It helps calculate the true net income or loss from real estate holdings. The information provided is attached directly to Form 8825 for filing with the IRS.
Submission Date
- Filing date: 2026-01-12 09:10:49
- 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 reporting Rental Real Estate Other Deductions that must be attached to Form 8825.
- Do not use it when all deductions are listed directly on Form 8825 and no specific line items from Schedule A are needed.
- Check Form 8825 instead when attaching the schedule.
Form selector
Use this form or another form?
Reporting rental expenses for a partnership or S corporation
The form requires an Employer identification number to identify the entity.
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Needing to report deductions that are not standard line items (1-30)
Use this schedule when specific expenses fall under lines like 'Section 481(a) adjustments' or 'Other'.
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Filing the main document for rental real estate deductions
This form must be attached to Form 8825, which is the primary filing vehicle.
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Deadline or filing window
The official source does not state a specific filing deadline for this form. However, it must be attached to Form 8825, which governs the reporting period. The form itself is dated December 2025 and was created on October 30, 2025.
Checklist
What you need before filling it out
Asset management fee
Amount for Property 1 (or subsequent properties) · Lines 1-30
Employer identification number
The EIN of the partnership or S corporation · Header section
Total (Line 31)
Sum of all reported deductions on lines 1-30 · Line 31
Grounds maintenance
Amount for Property 1 (or subsequent properties) · Lines 1-30
Section 481(a) adjustments
Dollar amount related to Section 481(a) · Line 17
Before you submit
- 1Ensure the revision date reads 12/2025.
- 2Verify that the Name of partnership or S corporation is entered.
- 3Confirm the Employer identification number is provided for the entity filing on Form 8825 (Schedule A).
- 4Enter values for all relevant expense lines, such as Asset management fee (Line 1) or Bad debt expense (Line 2).
- 5If applicable, ensure Line 31 Total matches the total entered on Form 8825, line 17.
- 6Confirm that any specific expenses listed, like Homeowner association fee (Line 9), have been accounted for.
- 7Verify that all required lines are filled out before submitting the form.
How to file this form
- 1List all rental real estate other deductions (lines 1 through 30) and enter the corresponding amounts for each property.
- 2Calculate the total of all listed deductions and enter this sum on Line 31, 'Total'.
- 3Transfer the exact dollar amount from Line 31 to Form 8825, line 17.
- 4Attach Schedule A (Form 8825) to the main Form 8825 before mailing.
Known limitations
- 1The form reports deductions for Rental Real Estate Other Deductions and must be attached to Form 8825.
- 2Line 31, Total, must be entered on this Schedule A (Form 8825) and also on Form 8825, line 17.
- 3The form does not specify a filing deadline; instructions are required for that information.
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 is December 2025, and instructions direct users to www.irs.gov/Form8825 for the latest information.
What changed or needs a fresh check
- Edition date — confirm December 2025
- OMB Number — confirm 1545-0123
- Creation Date — confirm 10/30/25
- Total Line Reference — ensure the total matches the amount entered on Form 8825, line 17.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Schedule A (Form 8825) for record-keeping purposes.
- 2Use the current edition, which is December 2025, when completing the form.
- 3The name of the partnership or S corporation and its Employer identification number must be provided on Form 8825 (Schedule A).
- 4If an error occurs, review the line items to ensure accuracy, especially Line 31 (Total).
Sources
- SRCForm p.1 — The form is titled Schedule A (Form 8825) and reports Rental Real Estate Other Deductions.
- SRCForm p.1 — This schedule must be attached to Form 8825.
- SRCForm p.1 — Line 31, Total, requires entering the total on this Schedule A (Form 8825) and also on Form 8825, line 17.
- SRCForm p.1 — The form is dated December 2025.
- SRCForm p.1 — Fields for Name of partnership or S corporation and Employer identification number are provided at the top.
- SRCForm p.1 — Specific deductions listed include Building maintenance (Line 3), Common charges (Line 4), and Management fee (Line 13).
Common confusion points
What should I put in the 'Properties' column?
This field is listed but not defined in detail; it likely refers to specific property identifiers or descriptions.
→ Confirm with instructions if you are unsure what constitutes a 'Property'.
Where do the deductions go besides line items 1 through 30?
Lines 21 through 29 are reserved for future use, and Line 30 is labeled simply as 'Other'.
→ Check these lines to see if your specific deduction fits one of the reserved slots.
Does the total on this form need to match another line?
Yes, Line 31 (Total) must be entered here and also on Form 8825, line 17.
→ Double-check that both locations reflect the exact same final amount.
If I have a partnership or S corporation, what do I put in the 'Name' field?
The name of the entity must be listed on Schedule A (Form 8825).
→ Ensure the legal business name matches your official documentation.
Does this form cover all types of rental expenses?
It covers various other deductions, but specific categories like Bad debt expense (Line 2) and Incentive fee (Line 10) are listed.
→ Review the list to confirm your item is accounted for before using 'Other' on Line 30.
What if my deduction isn't listed from 1 through 30?
Use line 30, labeled 'Other', for expenses not covered by a specific number.
→ If you use line 30, ensure the expense is clearly described.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- The instructions linked via www.irs.gov/Form8825 provide guidance for corrections.
Questions about IRS Form 8825-SA
What is IRS Form 8825-SA used for?
This form allows a taxpayer to detail extra costs related to rental properties that do not fit elsewhere on the main tax return. It helps calculate the true net income or loss from real estate holdings. The information provided is attached directly to Form 8825 for filing with the IRS.
Who must file IRS Form 8825-SA?
The form applies to filers who have Rental Real Estate Other Deductions that require reporting on Schedule A (Form 8825).
What information does IRS Form 8825-SA require?
The form collects details such as the Name of partnership or S corporation and its Employer identification number. It lists specific expenses, including Asset management fee (line 1) and Tenant services (line 19).
Where do I file IRS Form 8825-SA?
The form must be attached to Form 8825. For further guidance, filers can go to www.irs.gov/Form8825 for instructions and the latest information.
How do I complete IRS Form 8825-SA?
First, fill out the identifying information at the top, such as the Name of partnership or S corporation. Next, enter all applicable expenses into the numbered lines, from Asset management fee (line 1) down to Other (line 30). Finally, calculate and enter the total on line 31, ensuring this amount is also entered on Form 8825, line 17.
What happens if IRS Form 8825-SA is filed incorrectly?
Failure to properly complete this Schedule A (Form 8825) means the reported rental real estate deductions may not be accepted by the Internal Revenue Service.
What should I put in the 'Properties' column?
This field is listed but not defined in detail; it likely refers to specific property identifiers or descriptions. Confirm with instructions if you are unsure what constitutes a 'Property'.
Where do the deductions go besides line items 1 through 30?
Lines 21 through 29 are reserved for future use, and Line 30 is labeled simply as 'Other'. Check these lines to see if your specific deduction fits one of the reserved slots.
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