Marketplace›IRS forms›Schedule E

Individuals and the self-employed

Schedule E

Rental, royalty and pass-through income

Due

With the return it belongs to

Who files

Individuals and the self-employed
Facts on this page come from IRS.gov (the Schedule E page was last updated by the IRS Mar 30, 2026); read by TaxScout Oct 22, 2026.

Who files Schedule E

Use Schedule E to report income or loss from rental real estate, royalties, partnerships, S corporations, estates, trusts and residual interests in REMICs. A single-member LLC owned by an individual may also report its activity on Schedule E.

When it is due

Filed with Form 1040, so it follows the Form 1040 due date.

What the IRS says

  • Schedule E covers rental real estate, royalties, partnerships, S corporations, estates, trusts and residual interests in REMICs. Source
  • Single-member LLC owners report on Schedule C, E or F of Form 1040. Source

Preparers who say they handle Schedule E

Each city page lists firms whose own website names this return. TaxScout read those sites; it does not rank firms by payment.

What preparers charge

Massachusetts · Schedule E (rental)$100
North Carolina · Schedule E (rental)$137
New Jersey · Schedule E (rental)$198

Average fees reported by preparers in the National Society of Accountants 2020-2021 Income and Fees Survey, State Averages (published 2020). Fees today are likely higher; ask the firm for its own quote.

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Common questions

Who files Schedule E?

Use Schedule E to report income or loss from rental real estate, royalties, partnerships, S corporations, estates, trusts and residual interests in REMICs. A single-member LLC owned by an individual may also report its activity on Schedule E.

When is Schedule E due?

Filed with Form 1040, so it follows the Form 1040 due date.

Do I need a CPA for Schedule E?

Not always. A CPA, an Enrolled Agent or another paid preparer with a PTIN can prepare it. Firms listed for this form say on their own websites that they handle it; TaxScout does not rank them by payment.

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Not tax advice. TaxScout is not the IRS. Due dates and thresholds above are quoted from the IRS pages linked next to them and change from year to year; the IRS instructions for your tax year control.