Form 8825 reports the income and deductible expenses from rental real estate of a partnership or an S corporation. You attach it to Form 1065 or Form 1120-S. RepeatForm helps you reuse the entity and its property list: upload last year's Form 8825 and the current blank, then review every line.
Tested with the irs.gov edition dated Rev. December 2025
Plainly: a good fit if the partnership or S corporation owns the same rental properties from year to year. The name, EIN, property addresses and property types rarely change, and those can carry across. Fair rental days, personal-use days, rents and expenses change every year, so they never carry as truth. If you prepare returns for several entities, start each one from that entity's own last copy.
The IRS says "Partnerships and S corporations use Form 8825 to report income and deductible expenses from rental real estate activities, including net income (loss) from rental real estate activities that flow through from partnerships, estates, or trusts." The form says "Attach to Form 1065 or 1120-S." RepeatForm does not explain how to treat any item; read the instructions on irs.gov.
Line 1 of the form reads "Enter the address and type of each rental real estate property." For each one it asks for the physical address, a type code, the fair rental days and the personal-use days. The instructions say "Complete lines 1 through 19 for each property. Complete lines 20a through 23 on page 1 only once." They also say "Before completing this form, see Passive Activity Limitations in the instructions for Form 1065 or Form 1120-S, especially for the definition of “rental activity.”"
The instructions say "If you have more than four rental real estate properties, page 2 of Form 8825 has been redesigned to allow four additional entries. Complete and attach as many additional pages needed to list all your rental real estate properties."
The instructions say "For tax years beginning in 2025, use the December 2025 revision of Form 8825." and "New codes were added to provide additional information relating to gain or (loss) associated with acquisitions, dispositions, or other transactions. Enter applicable codes in column (c) of line 1." Column (c) is new on that edition, so a copy of an earlier edition has nothing to carry into it. The instructions also say "Report rental real estate gross rents and other income related to rental real estate activity separately on lines 2a and 2b." Check every line on the new form.
Upload a Form 8825 you completed and the current blank; RepeatForm carries the matching details across; you go through a review step, then preview the PDF before you export. Use last year's copy as the source, then change what differs: a property sold, a property added.
The IRS revises Form 8825 when the form changes. Carrying an earlier copy into the new one works for many answers, but some fields are renamed, moved or new, and match only partly, so check every line on the new form in Review before you export.
The PDF checked for this page is the Form 8825 (Rev. December 2025). The About Form 8825 page on irs.gov links the current form and its instructions. RepeatForm does not supply the blank form: get it from irs.gov.
A partnership attaches it to Form 1065.
An S corporation attaches it to Form 1120-S.
Rental real estate you own yourself is reported on a different form: Schedule E.
Upload the two versions, check what matched, then inspect the finished PDF before paying.
Start with the Form 8825 you completed last time and the current blank.
Review what RepeatForm found before creating Preview.
Inspect the exact completed PDF before paying.
Free to upload, review and preview. Pay $6.99 USD once to download the PDF you checked. No subscription.
Start with your PDFsNot sure whether your form is supported? See the list on supported PDFs.
Want to know how reuse works with any PDF form? Read how to copy PDF form fields.
The IRS says "Partnerships and S corporations use Form 8825 to report income and deductible expenses from rental real estate activities, including net income (loss) from rental real estate activities that flow through from partnerships, estates, or trusts." RepeatForm fills the PDF; it does not decide what you report.
The form says "Attach to Form 1065 or 1120-S." A partnership attaches it to its Form 1065 and an S corporation to its Form 1120-S. Each of those has its own page here.
The instructions say "Complete and attach as many additional pages needed to list all your rental real estate properties." and "Complete lines 20a through 23 on page 1 only once."
You can reuse the details that stay the same, such as the entity's name, EIN and the property addresses and types. The amounts, days and the new column (c) code change, so enter them again and check every line on the new form in Review.
