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IRSCredits & Incentives (8800/8900 Series)

Official form guide

Form 8933-SE: 8933 (Schedule E)

Form 8933‑SE (Schedule E) reports supplemental income and loss from rental real estate, royalties, partnerships, S corporations, trusts, and other pass‑through entities. File it with your individual income‑tax return when you have such income or loss.

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Form Overview

IRS Form 8933-SE - 8933 (Schedule E)

Form 8933‑SE (Schedule E) reports supplemental income and loss from rental real estate, royalties, partnerships, S corporations, trusts, and other pass‑through entities. File it with your individual income‑tax return when you have such income or loss.

It captures totals for each income source, depreciation, expenses, and the resulting net profit or loss.

Risk Radar

Scan points
  • 1A single misplaced decimal can trigger an audit flag.
  • 2Missing a Schedule K‑1 from a partnership or S‑corp
  • 3Double‑counting depreciation already claimed on Form 4562
  • 4Entering numbers in the wrong column (gross vs. expense)
  • 5Failing to attach supplemental statements for large losses

Plain English

Schedule E is the worksheet you attach to your 1040 if you earn money from renting property, a partnership, an S‑corp, or similar sources. It tallies the profit or loss so the IRS can add it to your taxable income.

Submission Date

  • Filing date: 2026-01-12 22:10:28
  • 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

partnershipindividualincomemoney

Hover a term to preview the meaning.

What this form is for

  • Use when you have rental, royalty, partnership, S‑corp, or trust income.
  • Do not use if you only have wages reported on Form W‑2.
  • If you have farm income, check Schedule F instead.

Form selector

Use this form or another form?

Partnership income only

Directly reports partner share

✓ Verify K‑1 attached

Form 1065 Schedule K‑1

Self‑employment earnings from gig work

Calculates self‑employment tax

✓ Ensure SE tax not double‑reported

Schedule SE

Deadline or filing window

Schedule E follows the same filing deadline as Form 1040. For most taxpayers the deadline is April 15, unless you obtain an automatic six‑month extension, moving the due date to October 15. No separate deadline exists for Schedule E.

  • —Gross rental income | sum of rent received | Net rental profit | Verify all deposits are included

Checklist

What you need before filling it out

1

Line 1 – Rental income

Lease agreements, bank statements · Rental ledger

⚠ Forgetting security deposits✕ Medium
2

Line 5 – Royalties

Royalty statements · Publisher reports

⚠ Misreading period✕ Low
3

Line 12 – Partnership K‑1 income

Schedule K‑1 (Form 1065) · Partner’s tax packet

⚠ Using prior‑year K‑1✕ High
4

Depreciation expense

Form 4562 or prior year depreciation schedule · Asset list

⚠ Using wrong recovery period✕ Medium

Before you submit

  1. 1All Schedule K‑1s attached and referenced
  2. 2Depreciation calculated consistently with Form 4562
  3. 3Totals on each part add correctly to line 21
  4. 4Net loss does not exceed passive activity limits
  5. 5Form 1040 line 8 reflects Schedule E total
  6. 6Signature on Form 1040 matches filing method
  7. 7Electronic filing shows Schedule E attached
  8. 8If mailing, use certified mail and keep receipt

How to file this form

  1. 1Collect all income statements (K‑1, rent rolls, royalty reports).
  2. 2Enter each source in the appropriate part of Schedule E.
  3. 3Calculate expenses and depreciation per source.
  4. 4Sum net amounts and transfer to Form 1040 line 8.
  5. 5Review totals for arithmetic errors.
  6. 6Attach Schedule E to the 1040 (or upload via software).
  7. 7File by the 1040 deadline.

Known limitations

  1. 1Schedule E does not compute self‑employment tax; use Schedule SE for that.
  2. 2Passive activity loss limitations are applied on Form 8582, not on Schedule E.
  3. 3The form does not accept foreign‑currency conversions; convert before entry.
  4. 4Only the current tax year’s version is valid; older versions are rejected.

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

The latest edition of Schedule E is the 2024 version, released October 2023. Verify the edition date before filing.

What changed or needs a fresh check

  • Edition date: 2024 (check the top of the form)
  • Fee: none for filing Schedule E with Form 1040
  • Mailing address: use the address listed in the 1040 instructions for your state
  • Electronic filing: supported by most tax software
  • Paper size: 8.5" × 11"
  • Signature: No separate signature required; sign the 1040 only

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Quick Facts

Any individual taxpayer who receives Schedule K‑1 income, rental income, or royalty payments must file Schedule E.
It captures totals for each income source, depreciation, expenses, and the resulting net profit or loss.
Attach Schedule E to your Form 1040 when you file your annual return, typically by April 15 of the following year (or the extended deadline you receive).
Submit Schedule E together with the completed Form 1040, either electronically through approved tax software or by mailing the paper return to the IRS address listed in the 1040 instructions.
Errors can misstate your taxable income, leading to under‑payment penalties or loss of allowable deductions.
1. Gather all K‑1s, rent receipts, royalty statements, and expense records. 2. Fill each Part (A‑E) for the appropriate income type, entering gross amounts, deductible expenses, and depreciation. 3. Calculate the net profit or loss per source and total them on line 21. 4. Transfer the total to Form 1040, line 8.

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After you file

  1. 1Keep all source documents for at least three years.
  2. 2Save a copy of the filed Schedule E and the 1040 return.
  3. 3Monitor the IRS account for any adjustment notices.
  4. 4If you receive a CP2000, compare it to the numbers you entered.
  5. 5Update depreciation schedules for future years.
  6. 6Record any net loss carryovers on your personal tax planner.

Sources

  • SRCIRS Instructions for Form 1040 (2024)confirms Schedule E attachment requirement
  • SRCForm 8933‑SE (Schedule E) 2024 PDFprovides line numbers and parts
  • SRCIRS Publication 527Rental real estate tax guide (supports expense categories)
  • SRCIRS Publication 925Passive activity and at‑risk rules (relevant to loss limits)
  • SRCIRS Form 1065 Schedule K‑1source for partnership income
  • SRCIRS Form 1120S Schedule K‑1source for S‑corp income
  • SRCIRS Form 4562depreciation calculations referenced on Schedule E

Common confusion points

Rental vs. self‑employment income

Rental is passive, gig work is self‑employed

→ Verify the nature of the activity

Depreciation on personal vs. business property

Only business assets qualify

→ Check asset classification

Passive loss limitation

Losses may be limited to passive income

→ Review Form 8582 rules

Multiple K‑1s for the same partnership

Duplicate reporting possible

→ Cross‑check partnership name and EIN

State tax reporting

Some states require separate schedules

→ Confirm state filing instructions

Workflow map

Related forms and next steps

6 signals

Before

Form 1040 – Main individual return

Current

8933-SE

After

Schedule SE – Self‑employment tax (if applicable)

Often used with

Schedule K‑1 (Form 1065) – Partnership incomeSchedule K‑1 (Form 1120S) – S‑corp incomeForm 8582 – Passive activity loss limitations

⚠ If something goes wrong

  • CP2000 notice – Review discrepancies

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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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