SCHEDULE E(Form 1040)Supplemental Income and Loss
Name(s) shown on return
First Name
Last Name
Your social security number
Part I Income or Loss From Rental Real Estate and Royalties
A Did you make any payments in 2025 that would require you to file Form(s) 1099? See instructions
Yes
No
B If "Yes," did you or will you file required Form(s) 1099?
Yes
No
1a - A Physical address of each property (street, city, state, ZIP code)
Street Address
Street Address Line 2
City
State / Province
Postal / Zip Code
1a - B Physical address of each property (street, city, state, ZIP code)
Street Address
Street Address Line 2
City
State / Province
Postal / Zip Code
1a - C Physical address of each property (street, city, state, ZIP code)
Street Address
Street Address Line 2
City
State / Province
Postal / Zip Code
A
B
C
Rows
Fair Rental Days
Personal Use Days
QJV
A
B
C
Type of Property
Single Family Residence
Multi-Family Residence
Vacation/Short-Term Rental
Commercial
Land
Royalties
Rental
Other
Properties:
Rows
A
B
C
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23a
23b
23c
23d
23e
Income. Add positive amounts shown on line 21. Do not include any losses
Losses. Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here
Total rental real estate and royalty income or loss. Combine lines 24 and 25. Enter the result here. If Parts II, III, and IV, and line 40 on page 2 do not apply to you, also enter this amount on Schedule 1 (Form 1040), line 5. Otherwise, include this amount in the total on line 41 on page 2
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Name(s) shown on return. Do not enter name and social security number if shown on other side.
First Name
Last Name
Your social security number
Part II Income or Loss From Partnerships and S Corporations
Note:
If you report a loss, receive a distribution, dispose of stock, or receive a loan repayment from an S corporation, you must check the box in column (e) on line 28 and attach the required basis computation. If you report a loss from an at-risk activity for which any amount is not at risk, you must check the box in column (f) on line 28 and attach Form 6198. See instructions.
27 Are you reporting any loss not allowed in a prior year due to the at-risk or basis limitations, a prior year unallowed loss from a passive activity (if that loss was not reported on Form 8582), or unreimbursed partnership expenses? If you answered "Yes," see instructions before completing this section
Yes
No
Rows
(a) Name
(b) Enter P for partnership; S for S corporation
(c) Check if foreign partnership
(d) Employer identification number
(e) Check if basis computation is required
(f) Check if any amount is not at risk
A
B
C
D
Passive Income and Loss
Rows
(g) (attach Passive loss allowed Form 8582 if required)
(h) Passive income from Schedule K-1
(i) Nonpassive loss allowed (see Schedule K-1)
(j) Section 179 expense deduction from Form 4562
(k) Nonpassive income from Schedule K-1
A
B
C
D
29a
b
30
31
30 Add columns (h) and (k) of line 29a
31 Add columns (g), (i), and (j) of line 29b
32 Total partnership and S corporation income or (loss). Combine lines 30 and 31
Part III Income or Loss From Estates and Trusts
Part III Income or Loss From Estates and Trusts
Rows
(a) Name
(b) Employer identification number
A
B
Rows
(c) Passive deduction or loss allowed (attach Form 8582 if required)
(d) Passive income from Schedule K-1
(e) Deduction or loss from Schedule K-1
(f) Other income from Schedule K-1
A
B
34a
b
35
36
35 Add columns (d) and (f) of line 34a
36 Add columns (c) and (e) of line 34b
37 Total estate and trust income or (loss). Combine lines 35 and 36
Part IV Income or Loss From Real Estate Mortgage Investment Conduits (REMICs)—Residual Holder
Part IV Income or Loss From Real Estate Mortgage Investment Conduits (REMICs) - Residual Holder
Rows
38
(a) Name
(b) Employer identification number
(c) Excess inclusion from Schedules Q, line 2c (see instructions)
(d) Taxable income (net loss) from Schedules Q, line 1b
(e) Income from Schedules Q, line 3b
1
39 Combine columns (d) and (e) only. Enter the result here and include in the total on line 41 below
Part V Summary
40 Net farm rental income or (loss) from Form 4835. Also, complete line 42 below
41 Total income or (loss). Combine lines 26, 32, 37, 39, and 40. Enter the result here and on Schedule 1 (Form 1040), line 5
42 Reconciliation of farming and fishing income. Enter your gross farming and fishing income reported on Form 4835, line 7; Schedule K-1 (Form 1065), box 14, code B; Schedule K-1 (Form 1120-S), box 17, code AN; and Schedule K-1 (Form 1041), box 14, code F. See instructions
43 Reconciliation for real estate professionals. If you were a real estate professional (see instructions), enter the net income or (loss) you reported anywhere on Form 1040, Form 1040-SR, or Form 1040-NR from all rental real estate activities in which you materially participated under the passive activity loss rules
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