Schedule A (Form 8825), Rental Real Estate Other Deductions, is an Internal Revenue Service (IRS) schedule that a partnership or S corporation attaches to Form 8825. It lists, property by property, rental expenses such as management fees, landscaping and tenant services, and carries the total to Form 8825, line 17. On this page you can fill out the form online on FillingPDF and download or print the completed PDF. The IRS publishes the form and its instructions at www.irs.gov/Form8825.
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What is Schedule A (Form 8825)?
Schedule A (Form 8825), Rental Real Estate Other Deductions, is the IRS schedule attached to Form 8825 on which a partnership or S corporation itemizes other rental real estate deductions for each property and totals them for Form 8825, line 17.
The schedule has a name and employer identification number (EIN) block and a Properties grid with amounts entered per property. It prints 20 named expense lines:
- Line 1, Asset management fee, through line 10, Incentive fee.
- Line 11, Landscaping, through line 20, Turnover expenses.
- Line 16 is labeled Reimbursed wages/salaries (reimbursed to management co.), and line 17 is Section 481(a) adjustments.
Lines 21 through 29 are printed as Reserved for future use. Line 30 is Other, and line 31 is the Total, which the form says to enter both on the schedule and on Form 8825, line 17.
The form is OMB No. 1545-0123, carries the date December 2025 and the catalog number 95518Z. It is not filed on its own: the form says to attach it to Form 8825. The IRS instructions and the latest information are at www.irs.gov/Form8825.
Who needs to file Schedule A (Form 8825)?
A partnership or S corporation that is completing Form 8825 and has rental real estate deductions to report on the schedule's lines attaches Schedule A (Form 8825) to that form. The top of the schedule asks for the name of the partnership or S corporation and its employer identification number, which shows who the schedule is built for.
The schedule is organized by property. Each property gets its own column in the Properties grid, so an entity with several rental properties enters the amounts for each one.
The form says to attach it to Form 8825, so it is not for use alone. It does not describe who may sign or file on behalf of an entity, and it has no signature block. For questions about who must complete Form 8825 and its schedules, refer to the IRS instructions at www.irs.gov/Form8825.
When to file Schedule A (Form 8825)
You complete Schedule A (Form 8825) when you complete Form 8825, because the form says to attach it to that form. The schedule has no separate due date printed on it, so it travels with Form 8825 whenever that form is submitted. Line 31 feeds Form 8825, line 17, so the schedule needs to be finished before that line is completed. For any deadline or extension that applies to Form 8825, check the IRS instructions at www.irs.gov/Form8825.
How to fill out Schedule A (Form 8825)
Enter the entity name and EIN
At the top, enter the name of the partnership or S corporation and its employer identification number.
Set up the Properties columns
Under Properties, use one column for each rental property, and enter that property's amounts in its own column on every line you complete.
Complete lines 1 through 10
Enter amounts for asset management fee (1), bad debt expense (2), building maintenance (3), common charges (4), contract services (5), debt extinguishment costs (6), ground rent (7), grounds maintenance (8), homeowner association fee (9) and incentive fee (10).
Complete lines 11 through 15
Enter landscaping (11), leased employee expense (12), management fee (13), other taxes (14) and prepayment penalty (15) for each property.
Complete lines 16 through 20
Line 16 is for reimbursed wages/salaries (reimbursed to management co.). Then enter Section 481(a) adjustments (17), tenant renovations (18), tenant services (19) and turnover expenses (20).
Skip the reserved lines
Lines 21 through 29 are printed as Reserved for future use. Use line 30, Other, for a deduction that is not one of the named lines.
Total the deductions on line 31
Enter the total on line 31, then enter the same total on Form 8825, line 17, as the form directs.
Review, download and attach
Check the name, EIN and each property column, then download or print the completed PDF from FillingPDF and attach it to Form 8825.
How to submit Schedule A (Form 8825)
Schedule A (Form 8825) is submitted as an attachment to Form 8825; it has no separate filing channel, mailing address or portal printed on it.
- Attach it to Form 8825: include the completed schedule with Form 8825 and submit the package the way you submit Form 8825.
- Carry the total: enter the line 31 total on Form 8825, line 17, as the form directs.
- Instructions: the form points to www.irs.gov/Form8825 for instructions and the latest information.
FillingPDF lets you fill out and download the PDF; submission follows the IRS channels that apply to Form 8825.
Common mistakes to avoid
- Submitting Schedule A (Form 8825) on its own; the form says to attach it to Form 8825.
- Leaving out the name of the partnership or S corporation or the employer identification number at the top of the schedule.
- Entering the line 31 total only on the schedule; the form says to enter it on Form 8825, line 17 as well.
- Entering amounts on lines 21 through 29, which are printed as Reserved for future use.
- Entering wages on line 16 that were not reimbursed to a management company; the line is labeled for reimbursed wages/salaries only.
- Mixing property amounts in one column instead of keeping each rental property in its own column of the Properties grid.
Frequently asked questions
What is Schedule A (Form 8825)?
Schedule A (Form 8825), Rental Real Estate Other Deductions, is an IRS schedule attached to Form 8825. A partnership or S corporation uses it to list other rental real estate deductions by property and to total them for Form 8825, line 17.
Is Schedule A (Form 8825) filed on its own?
No. The form says to attach it to Form 8825, so it is submitted with that form. It has no separate address, portal or due date printed on it.
Where does the line 31 total go?
Line 31 says to enter the total on the schedule and on Form 8825, line 17. The schedule is how the other rental deductions are itemized before they are carried to that line.
What goes on lines 21 through 29?
Nothing. Those lines are printed as Reserved for future use. If you have a deduction that is not one of the named lines 1 through 20, line 30, Other, is the line provided for it.
Who uses Schedule A (Form 8825)?
A partnership or S corporation completing Form 8825. The schedule asks for the name of the partnership or S corporation and its employer identification number, and it has a column for each rental property.
Where do I find the instructions for this schedule?
The IRS publishes instructions and the latest information at www.irs.gov/Form8825, the address printed on the form. The schedule's revision date is December 2025.
Can I fill out Schedule A (Form 8825) online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the form with the IRS; you submit it with Form 8825.
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