8825
Rental Real Estate Income and Expenses of a
Partnership or an S Corporation
Form
OMB No. 1545-0123
(Rev. September 2017)
Attach to Form 1065, Form 1065-B, or Form 1120S.
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Department of the Treasury
Go to for the latest information.
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Internal Revenue Service
Name
Employer identification number
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Show the type and address of each property. For each rental real estate property listed, report the number of days rented at fair
rental value and days with personal use. See instructions. See page 2 to list additional properties.
Physical address of each property—street, city, state,
Type—Enter code 1–8;
Fair Rental Days
Personal Use Days
ZIP code
see page 2 for list
A
B
C
D
Properties
Rental Real Estate Income
A
B
C
D
2 Gross rents .
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Rental Real Estate Expenses
3 Advertising .
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4 Auto and travel
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5 Cleaning and maintenance .
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6 Commissions .
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7 Insurance
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8 Legal and other professional fees
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9 Interest .
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10 Repairs .
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11 Taxes
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12 Utilities .
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13 Wages and salaries .
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14 Depreciation (see instructions)
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15 Other (list)
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16 Total expenses for each property.
Add lines 3 through 15
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17 Income or (loss) from each property.
Subtract line 16 from line 2
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18 a Total gross rents. Add gross rents from line 2, columns A through H .
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18a
18b (
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b Total expenses. Add total expenses from line 16, columns A through H .
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19 Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real
estate activities
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20 a Net income (loss) from rental real estate activities from partnerships, estates, and trusts in which
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this partnership or S corporation is a partner or beneficiary (from Schedule K-1) .
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b Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line
20a. Attach a schedule if more space is needed.
(1) Name
(2) Employer identification number
21 Net rental estate income (loss). Combine lines 18a through 20a. Enter the result here and on:
21
• Form 1065 or 1120S: Schedule K, line 2; or
• Form 1065-B: Part I, line 4
8825
For Paperwork Reduction Act Notice, see instructions.
Form
(Rev. 9-2017)
Cat. No. 10136Z