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IRSCredits & Incentives (8800/8900 Series)

Official form guide

Form 8825-SA: 8825 (Schedule A)

Form 8825‑SA is Schedule A attached to IRS Form 8825. It reports rental real‑estate income, expenses, and depreciation for a partnership that files Form 1065.

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Form Overview

IRS Form 8825-SA - 8825 (Schedule A)

Form 8825‑SA is Schedule A attached to IRS Form 8825. It reports rental real‑estate income, expenses, and depreciation for a partnership that files Form 1065.

It captures total rents, operating expenses, depreciation, and the net profit or loss from each rental property.

Risk Radar

Scan points
  • 1A single omitted expense can flip a profit into a loss and affect each partner’s K‑1.
  • 2Missing a rental expense receipt
  • 3Double‑counting depreciation
  • 4Using the wrong tax year for rent received
  • 5Leaving a line blank, causing a zero‑value error

Plain English

If you’re in a partnership that owns rental property, you use this schedule to tell the IRS how much rent you earned and what costs you paid, like repairs and depreciation. The numbers flow into the partnership’s main tax return (Form 1065).

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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Glossary Terms

partnershipincome

Hover a term to preview the meaning.

What this form is for

  • Use when the partnership has rental real‑estate income.
  • Do not use for passive royalty income – that belongs on Schedule K‑1.
  • If the partnership also has non‑rental activity, file Form 1065 with separate schedules.

Form selector

Use this form or another form?

Single‑member LLC taxed as sole proprietor

Rental activity reported on Schedule C instead of Form 8825‑SA

✓ Verify entity classification first

Schedule C (Form 1040)

Corporation with rental property

Corporations cannot use Form 8825‑SA

✓ Check corporate filing status

Form 1120, Schedule E

Deadline or filing window

The schedule must be filed by the partnership{’s} Form 1065 due date, typically March 15 for calendar‑year filers, or by the extended deadline if an extension is granted. No separate deadline exists for Schedule A alone. Late filing may incur penalties on the partnership return as a whole.

  • —Total rent received | sum(all rent entries) | Gross rental income | Verify all lease periods are included

Checklist

What you need before filling it out

1

Gross rents

Lease agreements, rent rolls · Tenant contracts or bank deposits

⚠ Often omitted early‑year rent✕ Medium risk
2

Operating expenses

Invoices, receipts, utility bills · Accounting ledger

⚠ Mis‑classifying personal expenses✕ Not clearly stated in the provided official source

Before you submit

  1. 1All rent amounts total correctly
  2. 2All expense categories have supporting documentation
  3. 3Depreciation calculated per IRS Form 4562
  4. 4Net profit/loss matches the amount entered on Form 1065
  5. 5Schedule A attached to the correct page of Form 1065
  6. 6E‑file package includes Schedule A PDF
  7. 7Signature on Form 1065 present and dated
  8. 8Mailing envelope addressed to the correct IRS service center
  9. 9Copy of the completed schedule retained for records
  10. 10Check for any required state filing attachments

How to file this form

  1. 1Log in to your approved e‑file provider
  2. 2Upload the completed Form 1065 PDF
  3. 3Attach Schedule A (Form 8825‑SA) as a separate PDF
  4. 4Validate that the software shows Schedule A linked to the rental income line
  5. 5Run the software’s error check and fix any warnings
  6. 6Submit the return electronically and save the acknowledgment receipt
  7. 7If mailing, print the full packet and send via certified mail

Known limitations

  1. 1Form 8825‑SA does not calculate depreciation; you must complete Form 4562 separately.
  2. 2The schedule only covers rental real‑estate; other passive income requires different schedules.
  3. 3IRS instructions may be updated after the edition date; always verify the latest PDF.
  4. 4No automatic error‑checking for mismatched property IDs; manual review required.

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‑SA is currently in the 2024 edition of the IRS instructions. Verify the edition date on the PDF before using it.

What changed or needs a fresh check

  • Edition date – confirm the form shows 2024
  • Fee – no filing fee for Form 8825‑SA itself
  • Mailing address – use the address for Form 1065 as listed in the 2024 instructions
  • E‑file eligibility – ensure the partnership’s e‑file provider supports Schedule A attachment
  • Signature requirement – partnership must sign Form 1065, not Schedule A

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Quick Facts

Partnerships (including LLCs taxed as partnerships) that have rental real‑estate activity file this schedule.
It captures total rents, operating expenses, depreciation, and the net profit or loss from each rental property.
File with the partnership’s Form 1065 by the original due date (usually March 15 for calendar‑year partners) or the extended deadline.
Attach Schedule A to the completed Form 8825, then file the whole package with the IRS either electronically (e‑file) or by mail to the address listed in the Form 1065 instructions.
Errors can cause the partnership’s overall taxable income to be mis‑calculated, leading to penalties, delayed refunds, or audit triggers.
1. Gather rent rolls, invoices, and depreciation schedules for each property. 2. Complete Part I (income) and Part II (expenses) on Schedule A. 3. Transfer the net rental profit or loss to the appropriate line on Form 1065. 4. Review totals for arithmetic accuracy and sign the partnership return.

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After you file

  1. 1Save the electronic acknowledgment (or certified‑mail receipt) for at least three years.
  2. 2Store all rent rolls, expense receipts, and depreciation schedules with the partnership’s tax records.
  3. 3Review each partner’s Schedule K‑1 to ensure the rental loss/profit was allocated correctly.
  4. 4Monitor IRS correspondence for any CP2000 notices related to rental income.
  5. 5Update your internal accounting system with the net rental result for the next year.
  6. 6If an amendment is needed, use Form 1065‑X and attach a revised Schedule A.

Sources

  • SRCIRS Form 8825‑SA PDF (2024 edition)title and purpose
  • SRCIRS Instructions for Form 8825sections on income and expense reporting
  • SRCForm 1065 instructionsattachment requirements for Schedule A
  • SRCIRS Publication 527Residential Rental Property (for depreciation guidance)
  • SRCIRS e‑file provider guidelinesattachment of Schedule A
  • SRCNot found in provided source: exact mailing address for paper filing
  • SRCNot found in provided source: any filing fee associated with Schedule A

Common confusion points

Rental vs. royalty income

Both appear on Schedule E for individuals, but only rental goes on Form 8825‑SA for partnerships

→ Verify the source of the payment

Depreciation on the property

Some filers think it belongs on Schedule A, but it must be reported on Form 4562 and carried to Schedule A

→ Cross‑check totals

Multiple properties on one schedule

Users may combine unrelated expenses

→ Keep separate line items per property

Tax year mismatch

Rental income received in January may belong to the prior year

→ Confirm the partnership’s accounting period

Partner‑level vs. partnership‑level reporting

Partners think they must report rent on their personal return

→ Ensure all rental activity stays on the partnership return

Workflow map

Related forms and next steps

5 signals

Before

Form 1065 – partnership return

Current

8825-SA

After

Form 1065‑X – amended partnership return

Often used with

Form 4562 – Depreciation and AmortizationSchedule K‑1 (Form 1065) – partner allocations

⚠ If something goes wrong

  • CP2000 notice – review Schedule A entries

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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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