Form 8825, Rental Real Estate Income and Expenses of a Partnership or an S Corporation, is the Internal Revenue Service (IRS) schedule that a partnership or S corporation attaches to its business income tax return. It lists each rental real estate property, its rental income and its expenses, and ends with the net rental real estate income (loss) that carries to Schedule K. On FillingPDF you can fill out the form online and download or print the completed PDF. The blank PDF and the instructions are published by the IRS at irs.gov/Form8825.
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What is Form 8825?
Form 8825 is the IRS form that partnerships and S corporations attach to Form 1065 or 1120-S to report income and deductible expenses from rental real estate activities, including net income (loss) flowing through from partnerships, estates, or trusts.
The Internal Revenue Service (IRS) designed the form to work property by property. Line 1 identifies each property by physical address, a type code (1 to 8), fair rental days and personal-use days. Lines 2a to 19 then report gross rents, other rental income, a fixed list of expenses (lines 3 to 17) and the income or (loss) for each property. Lines 20a to 23 combine all properties, add the net gain (loss) from Form 4797, Part II, line 17, and any rental real estate income from partnerships, estates, and trusts shown on Schedule K-1, and produce the net rental real estate income (loss) that goes on Schedule K, line 2, of Form 1065 or 1120-S.
The revision printed on the form is Rev. December 2025, and it adds codes A to I for column (c) of line 1. Other deductions that do not fit lines 3 to 16 go on line 17; filers with a Schedule M-3 requirement report them on Schedule A (Form 8825), Rental Real Estate Other Deductions.
Form 8825 is not for other kinds of income. The instructions say not to report here income or deductions from a trade or business or from a rental activity other than rental real estate, portfolio income or deductions, the section 179 expense deduction, commercial revitalization deductions, or other items that must be reported separately to partners or shareholders.
Who needs to file Form 8825?
Partnerships and S corporations with rental real estate activities use Form 8825 to report that income and those deductible expenses, attaching it to Form 1065 (partnerships) or Form 1120-S (S corporations). That includes net income (loss) from rental real estate activities that flows through from other partnerships, estates, or trusts in which the entity is a partner or beneficiary.
Conditions that change how you complete it:
- Schedule M-3 filers. Column (c) of line 1 (other-information codes) is required only for partnerships and S corporations with a Schedule M-3 filing requirement. Those filers must also complete and attach Schedule A (Form 8825) for each property and enter the total on line 17.
- More than four properties. Complete and attach as many additional copies of page 2 as needed to list all properties.
- Several rental activities. If the entity has more than one rental real estate activity for purposes of the passive activity limitations, it attaches statements to Schedule K and to each Schedule K-1 showing the net income (loss) by activity.
Before completing the form, read Passive Activity Limitations in the instructions for Form 1065 or Form 1120-S, especially the definition of "rental activity." Do not use Form 8825 for the excluded items listed in the instructions, such as portfolio income, section 179 expense or rental activities other than rental real estate.
When to file Form 8825
Form 8825 is filed with the partnership or S corporation return it is attached to, Form 1065 or Form 1120-S, so it is submitted whenever that return is filed. The form prints no separate due date.
Use the right revision for the tax year. For tax years beginning in 2025, use the December 2025 revision. The IRS instructions say to use the November 2018 revision for tax years beginning in 2018 and before 2025, and prior revisions for earlier years. All revisions are available at IRS.gov/Form8825.
If the entity has more than four rental real estate properties, prepare the additional copies of page 2 at the same time as the return so that they travel together.
Documents you need
- Schedule A (Form 8825), Rental Real Estate Other Deductions: complete and attach one for each property listed, only if the partnership or S corporation has a Schedule M-3 filing requirement; enter the total on line 17.
- Form 4562, Depreciation and Amortization: attach when the entity placed property in service during the current tax year or claimed depreciation on any vehicle or other listed property (line 14).
- Additional copies of page 2 of Form 8825: attach as many as needed when there are more than four rental real estate properties.
- A statement identifying the partnerships, estates, or trusts behind line 22a: attach only if line 22b does not have enough space.
- A separate statement describing the property or transaction: only if you use type code 8 (Other) or column (c) code I and do not give the description on the form itself.
- Statements by activity, attached to Schedule K and to each Schedule K-1: only if the entity has more than one rental real estate activity for the passive activity limitations.
How to fill out Form 8825
Enter the entity name and EIN
At the top of page 1, enter the name of the partnership or S corporation and its employer identification number.
List each property on line 1
In column (a), enter the street address, city or town, and ZIP code of each rental real estate property; for a property outside the United States, enter the postal code and country. Use rows A through D on page 1.
Enter type codes and days
In column (b), enter the type code 1 to 8 listed on page 2. In column (c), enter codes A to I only if the entity has a Schedule M-3 filing requirement. Enter fair rental days in column (d) and personal-use days in column (e).
Report rental income on lines 2a to 2c
Enter gross rents on line 2a and other income related to the rental real estate activity on line 2b, for each property. Line 2c is the sum of lines 2a and 2b.
Enter expenses on lines 3 through 16
For each property, enter advertising, auto and travel, cleaning and maintenance, commissions, insurance, interest (line 8), legal and professional fees, real estate taxes, repairs, utilities, wages and salaries, and depreciation (line 14). Leave lines 15 and 16, which are reserved for future use, blank.
Complete line 17 and Schedule A
Without a Schedule M-3 requirement, enter all other deductions for each property on line 17. With a Schedule M-3 requirement, complete Schedule A (Form 8825) for each property and enter its total on line 17.
Figure lines 18 and 19
Line 18 adds lines 3 through 17 for each property. Line 19 subtracts line 18 from line 2c to show the income or (loss) from each property.
Add extra pages if needed
With more than four properties, complete lines 1 through 19 on additional copies of page 2 for the remaining properties and attach them.
Total the properties on lines 20a and 20b
Line 20a adds the total rental real estate income from line 2c, and line 20b adds the total expenses from line 18, across all pages. Complete these lines on page 1 only once.
Enter lines 21 and 22
Line 21: net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate activities. Line 22a: net income (loss) from partnerships, estates, and trusts, from Schedule K-1; list their names and EINs on line 22b.
Combine the total on line 23
Combine lines 20a through 22a and enter the result on line 23 and on Schedule K, line 2, of Form 1065 or 1120-S.
Review and download the PDF
Check that each property's totals match, that codes and descriptions are complete and that required attachments are ready. Download or print the completed PDF from FillingPDF and attach it to the return.
How to submit Form 8825
Form 8825 has no filing channel of its own: it is attached to Form 1065 or Form 1120-S and goes wherever that return goes. The form and its instructions print no separate address, portal or appointment rule.
- With the return: attach the completed Form 8825 to Form 1065 or Form 1120-S and file the return as the instructions for that return direct.
- Additional pages: if you have more than four properties, attach as many extra copies of page 2 as needed. Complete lines 20a through 23 on page 1 only once; the figures on lines 20a and 20b are the combined totals from all pages.
- Attachments: include Schedule A (Form 8825) when it applies, Form 4562 when the depreciation rules require it, and any statements the form calls for (see Required documents).
For questions on the form, go to www.irs.gov/Form8825, as the form itself directs. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Reporting items that do not belong on Form 8825, such as portfolio income or deductions, the section 179 expense deduction, commercial revitalization deductions or income from a rental activity other than rental real estate.
- Completing lines 20a through 23 on every page; the instructions say to complete them on page 1 only once, with lines 20a and 20b showing combined totals from all pages.
- Listing more than four properties without attaching additional copies of page 2.
- Omitting Schedule A (Form 8825) when the entity has a Schedule M-3 filing requirement and has other deductions to report on line 17.
- Claiming depreciation on line 14 for land, which is not depreciable, or skipping Form 4562 when property was placed in service this year or vehicles were depreciated.
- Using the November 2018 revision for a tax year beginning in 2025; those years use the December 2025 revision.
- Entering a code in column (c) without a description where the form asks for one, such as codes A, B, F or I, or type code 8 without a description.
- Entering amounts on lines 15 or 16, which are marked Reserved for future use, or using reserved code E in column (c).
Frequently asked questions
What is Form 8825 used for?
Form 8825 is used by partnerships and S corporations to report income and deductible expenses from rental real estate activities, including net income (loss) that flows through from other partnerships, estates, or trusts. The result goes on Schedule K, line 2, of Form 1065 or 1120-S.
Who has to file Form 8825?
Partnerships and S corporations with rental real estate activities attach it to Form 1065 or Form 1120-S. The instructions do not apply it to other rental activities, trade or business income, or portfolio income, which are reported elsewhere.
Do I attach Form 8825 to Form 1065 or Form 1120-S?
Yes. The form says to attach it to Form 1065 or 1120-S. It has no separate mailing address or due date, so it is submitted with the return and through the same channels that return uses.
What do I do if I have more than four rental properties?
Page 2 of Form 8825 allows four more entries. Complete and attach as many extra copies of page 2 as you need, filling in lines 1 through 19 for each property. Complete lines 20a through 23 on page 1 only once, using combined totals.
What do the type codes in column (b) mean?
Column (b) uses codes 1 to 8: 1 single-family residence, 2 multi-family residence, 3 vacation or short-term rental, 4 commercial, 5 land, 6 royalties, 7 self-rental and 8 other. For code 8, include a description on the form or on a separate statement.
Who must use Schedule A (Form 8825)?
A partnership or S corporation required to file Schedule M-3 must use Schedule A (Form 8825), Rental Real Estate Other Deductions, for each property and enter the total on line 17. Filers without a Schedule M-3 requirement enter other deductions directly on line 17.
Which revision of Form 8825 should I use?
For tax years beginning in 2025, use the December 2025 revision. The instructions say to use the November 2018 revision for tax years beginning in 2018 and before 2025, and earlier revisions for earlier years. All revisions are at IRS.gov/Form8825.
Can I fill out Form 8825 online on FillingPDF?
Yes. You can fill out the Form 8825 PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file anything with the IRS; you submit the form with your Form 1065 or 1120-S through the IRS channels.
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