Federal Rental Real Estate Income and Expenses of a Partnership or an S Corporation

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Rental Real Estate Income and Expenses of a Partnership or an S Corporation
Form 8825 (Rev. December 2025)8825

Form
(Rev. December 2025)

Department of the Treasury
Internal Revenue Service

Rental Real Estate Income and Expenses of a
Partnership or an S Corporation

Employer identification number

Name

1

OMB No. 1545-0123

Attach to Form 1065 or 1120-S.
Go to www.irs.gov/Form8825 for instructions and the latest information.

Enter the address and type of each rental real estate property. For each rental real estate property listed, report the number of
days rented at fair rental value and number of days of personal use. Attach page 2 to list additional properties. See instructions.
(a)
(b)
(c)
(d)
(e)
Physical address of each
Type
Type
Fair rental days
Personal-use days
property (street, city, state,
(Enter code 1–8; see (Enter code A–I; see
ZIP code)
page 2 for list.)
page 2 for list.)

A
B
C
D

Properties
Rental Real Estate Income
2a Gross rents . . . . . . . . . . . . .
b Other income related to rental real estate activity .
c Total rental real estate income for each property.
Add lines 2a and 2b . . . . . . . . . .
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19

Rental Real Estate Expenses
Advertising . . . . . . . . . . . . .
Auto and travel . . . . . . . . . . .
Cleaning and maintenance . . . . . . . .
Commissions . . . . . . . . . . . .
Insurance . . . . . . . . . . . . .
Interest (see instructions) . . . . . . . .
Legal and other professional fees . . . . .
Real estate taxes . . . . . . . . . . .
Repairs . . . . . . . . . . . . . .
Utilities . . . . . . . . . . . . . .
Wages and salaries . . . . . . . . . .
Depreciation (see instructions) . . . . . .
Reserved for future use . . . . . . . . .
Reserved for future use . . . . . . . . .
Other deductions (attach Schedule A (Form 8825))
Total rental real estate expenses for each
property. Add lines 3 through 17 . . . . . .
Income or (loss) from each rental real estate
property. Subtract line 18 from line 2c . . . .

A

B

C

2c
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18

19
20a Total rental real estate income. Add total rental real estate income from line 2c. See instructions . . .
b Total rental real estate expenses. Add total rental real estate expenses from line 18. See instructions .
21 Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real estate
activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
22a Net income (loss) from rental real estate activities from partnerships, estates, and trusts in which this
partnership or S corporation is a partner or beneficiary (from Schedule K-1) . . . . . . . . .
b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 22a.
Attach a statement if more space is needed.
(1) Name

D

2a
2b

20a
20b (

)

21
22a

(2) Employer identification number

23 Net rental real estate income (loss). Combine lines 20a through 22a. Enter the result here and on
Schedule K, line 2, of Form 1065 or 1120-S . . . . . . . . . . . . . . . . . . . .
For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 10136Z

23

Form 8825 (Rev. 12-2025) Created 9/3/25

Page 2

Form 8825 (Rev. 12-2025)

1

Enter the address and type of each rental real estate property. For each rental real estate property listed, report the number of
days rented at fair rental value and number of days of personal use. See instructions.
(a)
(b)
(c)
(d)
(e)
Physical address of each
Type
Type
Fair rental days
Personal-use days
property (street, city, state,
(Enter code 1–8; see (Enter code A–I; see
ZIP code)
below for list.)
below for list.)

Properties
Rental Real Estate Income
2a Gross rents . . . . . . . . . . . . .
b Other income related to rental real estate activity .
c Total rental real estate income for each property.
Add lines 2a and 2b . . . . . . . . . .
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19

Rental Real Estate Expenses
Advertising . . . . . . . . . . . . .
Auto and travel . . . . . . . . . . .
Cleaning and maintenance . . . . . . . .
Commissions . . . . . . . . . . . .
Insurance . . . . . . . . . . . . .
Interest (see instructions) . . . . . . . .
Legal and other professional fees . . . . .
Real estate taxes . . . . . . . . . . .
Repairs . . . . . . . . . . . . . .
Utilities . . . . . . . . . . . . . .
Wages and salaries . . . . . . . . . .
Depreciation (see instructions) . . . . . .
Reserved for future use . . . . . . . . .
Reserved for future use . . . . . . . . .
Other deductions (attach Schedule A (Form 8825))
Total rental real estate expenses for each
property. Add lines 3 through 17 . . . . . .
Income or (loss) from each rental real estate
property. Subtract line 18 from line 2c . . . .

2a
2b
2c
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18

19
Allowable Codes for Type of Property for Line 1, Column (b)
1—Single-family residence
2—Multi-family residence
3—Vacation or short-term rental
4—Commercial
5—Land
6—Royalties
7—Self-rental
8—Other (include description with the code on Form 8825 or
on a separate statement)

Allowable Codes for Other Information, Line 1, Column (c)
A—Nontaxable contribution (sections 721 and 351) (specify)
B—Other exchange (sections 1031, 1033, etc.) (specify)
C—Taxable acquisition (section 1012)
D—New construction/renovation or other basis addition/subtraction
E—Reserved for future use
F—Nontaxable distribution (section 731) (specify)
G—Taxable disposition (section 1001 gain/loss)
H—Abandonment
I—Other/supplement
(For code I, include a brief description for an acquisition,
disposition, or other transaction not listed in codes A–H. For codes
A–I, include relevant supplementary description on Form 8825 or on
a separate statement.)
Form 8825 (Rev. 12-2025)

Extracted from PDF file 2025-federal-form-8825.pdf, last modified January 2026

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More about the Federal Form 8825 Corporate Income Tax TY 2025

We last updated the Rental Real Estate Income and Expenses of a Partnership or an S Corporation in January 2026, so this is the latest version of Form 8825, fully updated for tax year 2025. You can download or print current or past-year PDFs of Form 8825 directly from TaxFormFinder. You can print other Federal tax forms here.

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Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 8825 from the Internal Revenue Service in January 2026.

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About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Federal Form 8825

We have a total of thirteen past-year versions of Form 8825 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2025 Form 8825

Form 8825 (Rev. December 2025)

2024 Form 8825