Real Estate

Form 8825: Rental Real Estate Income and Expenses of a Partnership or an S Corporation

Used by partnerships and S corporations to report income and deductible expenses from rental real estate activities.

Download Form 8825 PDFAbout on IRS.gov

Who Files This Form?

Partnerships (filing Form 1065) and S corporations (filing Form 1120-S) with rental real estate activities.

Key Fields

  • Gross rents
  • Advertising expenses
  • Repairs
  • Taxes
  • Utilities
  • Depreciation
  • Net income/loss per property

Filing Deadlines

Due Date

Filed with partnership or S corporation return

Late Filing Penalty

Filed with Form 1065 or 1120-S; subject to the same late filing penalties as the underlying return.

Related Forms

Form 1065

U.S. Return of Partnership Income

Form 1120-S

U.S. Income Tax Return for an S Corporation

Schedule K-1 (1065)

Partner's Share of Income, Deductions, Credits

Schedule K-1 (1120-S)

Shareholder's Share of Income, Deductions, Credits

TaxScout.ai extracts Form 8825 automatically

AI-powered extraction with 5-layer validation. No manual data entry.