Fill out Schedule E online

Who uses Schedule E

• People who rent out real estate, such as a house, apartment, vacation home or land
• People who receive royalties from oil, gas or mineral properties, copyrights, patents or name, image and likeness rights, when they are not self-employed in that work
• Partners and S corporation shareholders reporting their share of income or loss from Schedule K-1
• Beneficiaries of estates and trusts reporting amounts from Schedule K-1 (Form 1041)
• Holders of a residual interest in a REMIC, and fiduciaries filing Schedule E with Form 1041

Before you start

• The address and type of each rental property, and the number of days it was rented at a fair price and used personally in 2025
• Records of rent and royalties received, such as Form 1099-MISC
• Receipts and statements for each expense, including Form 1098 for mortgage interest
• Depreciation figures, and Form 4562 if you must file it this year
• Schedules K-1 from partnerships, S corporations, estates or trusts, and Schedules Q (Form 1066) for REMIC interests
• Any loss limit forms that apply to you, such as Form 6198, 7203 or 8582, and Form 4835 for farm rental income

How to fill out Schedule E

1. 1

   Top of page 1 and lines A and B

   Enter the name(s) shown on your return and your social security number. A fiduciary filing with Form 1041 enters the estate's or trust's employer identification number instead. On line A, check Yes if you made payments in 2025 that would require you to file Forms 1099, or No if you did not. If you checked Yes, line B asks whether you filed or will file them.

2. 2

   Part I, lines 1a to 2: your properties

   Each Schedule E has room for three properties, labeled A, B and C. On line 1a, give the street address, city, state and ZIP code of each rental real estate property. On line 1b, enter the type code from the list on the form, 1 to 8. For a royalty property, enter code 6 and leave lines 1a and 2 blank; for code 8, attach a statement describing the property. On line 2, enter the fair rental days and personal use days, and check QJV only if you meet the qualified joint venture rules.

3. 3

   Part I, lines 3 to 22: income and expenses

   Enter rents on line 3 and royalties on line 4, in the column for each property. Lines 5 to 19 list the expenses, for example advertising, insurance, mortgage interest paid to banks (line 12), repairs, taxes, utilities, and depreciation or depletion (line 18). Line 20 adds lines 5 through 19, and line 21 subtracts line 20 from line 3 and/or line 4. Line 22 is for a rental real estate loss after any limit figured on Form 8582; if you do not need Form 8582, for example because the loss is not from a passive activity, enter the loss from line 21. Do not complete line 22 for royalty properties. Show losses in parentheses.

4. 4

   Part I, lines 23a to 26: totals

   Lines 23a to 23e total the rents, royalties, mortgage interest, depreciation and total expenses for all properties. Fill in 23c to 23e even if you have only one property. Line 24 adds the positive amounts on line 21, and line 25 adds royalty losses from line 21 and rental real estate losses from line 22. Line 26 combines lines 24 and 25. If Parts II, III and IV and line 40 do not apply to you, also enter it on Schedule 1 (Form 1040), line 5; otherwise include it in line 41.

5. 5

   Part II, lines 27 to 32: partnerships and S corporations

   At the top of page 2, leave out your name and SSN if they are on page 1. Line 27 asks whether you are reporting certain prior-year unallowed losses or unreimbursed partnership expenses; if Yes, read the instructions first, because these go on their own lines marked PYA or UPE in column (a). On line 28, rows A to D, enter each entity's name, P or S, the foreign partnership box, its EIN, and the column (e) and (f) boxes for basis computation and amounts not at risk. Then enter your Schedule K-1 amounts in the passive columns (g) and (h) or the nonpassive columns (i) to (k). Lines 29a and 29b total the columns, line 30 adds (h) and (k), line 31 adds (g), (i) and (j), and line 32 combines lines 30 and 31.

6. 6

   Parts III and IV, lines 33 to 39: estates, trusts and REMICs

   On line 33, rows A and B, enter each estate's or trust's name and EIN, then your Schedule K-1 (Form 1041) amounts in the passive columns (c) and (d) or the nonpassive columns (e) and (f). Lines 34a to 37 total them. Part IV is for holders of a residual interest in a REMIC: on line 38, enter the name, EIN and the amounts from Schedules Q (Form 1066) in columns (c) to (e). Line 39 combines columns (d) and (e) only; do not include column (c).

7. 7

   Part V, lines 40 to 43: summary

   Line 40 is net farm rental income or loss from Form 4835. Line 41 combines lines 26, 32, 37, 39 and 40; enter the result here and on Schedule 1 (Form 1040), line 5. Line 42 reconciles gross farming and fishing income from the forms named on the line. Line 43 is only for real estate professionals: the net income or loss from rental real estate activities in which they materially participated.

After you fill it out

Schedule E is not filed on its own. Attach it to your Form 1040, 1040-SR, 1040-NR or 1041 and file it with that return. If you mail a paper Form 1040, check the filing address on the official Where to file page. Keep your records, Schedules K-1 and Schedules Q instead of attaching them.

Signing: Schedule E has no signature line of its own. It is attached to your Form 1040, 1040-SR, 1040-NR or 1041, and you sign that return.

Questions about Schedule E

Official information

• About Schedule E (Form 1040) (IRS)
• Instructions for Schedule E (Form 1040)
• Publication 527, Residential Rental Property
• Where to file Form 1040

Page text last reviewed November 7, 2026.

Related forms

• Form 1040U.S. Individual Income Tax Return
• Schedule 1Additional Income and Adjustments to Income
• Schedule CProfit or Loss From Business (Sole Proprietorship)
• Form 4562Depreciation and Amortization (Including Information on Listed Property)
• Form 1065U.S. Return of Partnership Income