Form Schedule E

Schedule E (Form 1040), Supplemental Income and Loss

By RepeatForm team

Schedule E reports income or loss from rental real estate, royalties, partnerships, S corporations, estates and trusts. You attach it to your tax return. RepeatForm helps you reuse the property list and entity names: upload last year's Schedule E and the current blank, then review every line. Amounts never carry.

Tested with the irs.gov edition dated 2025

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Is this page for you?

Plainly: a good fit if you own the same rental properties from one year to the next. Property addresses, property types and the names of your partnerships and S corporations rarely change, and those can carry across. Rents, expenses, days and every income or loss figure change every year, so they never carry as truth. If the form is attached to a return you prepare for a client, start from that client's own last copy.

What Schedule E is for

The IRS says "Use Schedule E (Form 1040) to report income or loss from rental real estate, royalties, partnerships, S corporations, estates, trusts, and residual interests in real estate mortgage investment conduits (REMICs)." The form itself says "Attach to Form 1040, 1040-SR, 1040-NR, or 1041." RepeatForm does not explain how to treat any item; read the instructions on irs.gov.

What goes in each part

The form is split into parts. Part I is "Income or Loss From Rental Real Estate and Royalties"; line 1a asks for the "Physical address of each property (street, city, state, ZIP code)" and line 1b for the "Type of Property". Part II is "Income or Loss From Partnerships and S Corporations", Part III is "Income or Loss From Estates and Trusts", and Part IV covers REMICs.

Schedule E or Schedule C?

The instructions say "Do not use Schedule E to report income and expenses from the rental of personal property, such as equipment or vehicles. Instead, use Schedule C if you are in the business of renting personal property." They also say "Do not use Schedule E to report income and expenses from rentals of real estate you held for sale to customers in the ordinary course of your business as a real estate dealer. Instead, use Schedule C for those rentals." Which one applies to you is a tax question for the instructions or a preparer; RepeatForm does not decide it.

More than three properties

The instructions say "If you have more than three rental real estate or royalty properties, complete and attach as many Schedules E as you need to list them. But fill in lines 23a through 26 on only one Schedule E." Page 1 of the form has room for three properties, A, B and C.

Using the same property list next year

Upload a Schedule E 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 you sold, a property you added, an entity that changed.

What carries over

  • ✓The name or names shown on the return, and the social security number, where they match in both copies
  • ✓The physical address and type of each property, where they match in both copies
  • ✓The names and employer identification numbers of the partnerships, S corporations, estates and trusts you listed, where they match in both copies

What never carries over

  • ✓Amounts. Rents, royalties, expenses and every income or loss figure change every year and RepeatForm does not add up any amount. Enter and check each yourself.
  • ✓The year-specific boxes and questions: the fair rental days, the personal use days, whether you made payments that required you to file Form(s) 1099 (questions A and B), and the yes or no answer on line 27. They describe one year, so answer them for this one.
  • ✓Lines the IRS locks or calculates on the official form. They stay blank for you to complete after the review step.
  • ✓Anything in your completed copy that does not appear in the blank form.
  • ✓Signing and filing. Schedule E has no signature line of its own; it is attached to your return, which you sign as that return asks.

If the IRS has a new edition

The IRS publishes a new Schedule E for each tax year. Carrying an earlier copy into the new one works for many answers, but some fields are renamed or moved and match only partly, so check every line on the new form in Review before you export.

Download the current form

The PDF checked for this page is the 2025 Schedule E (Form 1040). The About Schedule E page on irs.gov links the current form and its instructions. RepeatForm does not supply the blank form: get it from irs.gov.

Schedule E is attached to your individual return: Form 1040.

Partnership income on Part II comes from the partner share form: Schedule K-1 (Form 1065).

The partnership files its own return: Form 1065.

Part II also covers S corporation income. The corporation files Form 1120-S.

Get the current form from irs.gov

How it works

Move matching answers into the new form, then check the PDF.

Upload the two versions, check what matched, then inspect the finished PDF before paying.

Upload two PDFs

Start with the Schedule E you completed last time and the current blank.

Check matching answers

Review what RepeatForm found before creating Preview.

Preview the result

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.

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Good to know

  • ✓You review every carried-over answer. RepeatForm does not guarantee the form is correct and cannot promise the IRS will accept it.
  • ✓RepeatForm does not give tax or legal advice. It cannot tell you how to report an income or expense, which schedule applies to you, or what any amount should be, and it does not add up any figure. The IRS instructions explain those rules.
  • ✓RepeatForm shows a review step before it makes the PDF. The official form locks some boxes, such as lines the IRS calculates, so some IRS-calculated lines stay blank for you to complete.
  • ✓RepeatForm does not file anything for you and does not prepare your tax return or the Schedules K-1 you receive.
  • ✓It works with digital, text-selectable PDFs only. Scans, photos and handwriting are not supported.
  • ✓Same or recent editions work best. If the form changed you may get fewer matches, so check the preview carefully and get the current form from irs.gov.

Not 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.

FAQ

FAQ

What goes on Schedule E?+

The IRS says "Use Schedule E (Form 1040) to report income or loss from rental real estate, royalties, partnerships, S corporations, estates, trusts, and residual interests in real estate mortgage investment conduits (REMICs)." Part I covers rental real estate and royalties, Part II partnerships and S corporations, Part III estates and trusts. RepeatForm fills the PDF; it does not decide what you report.

What is the difference between Schedule C and Schedule E?+

The instructions say "Do not use Schedule E to report income and expenses from the rental of personal property, such as equipment or vehicles. Instead, use Schedule C if you are in the business of renting personal property." Read the full instructions, or ask a preparer, about your own situation.

Where are the IRS rules for rental property income?+

RepeatForm does not give tax rules. For rental income, the instructions say "For more details on rental income, see Pub. 527." The About Schedule E page on irs.gov also lists Publication 527, Residential Rental Property (Including Rental of Vacation Homes).

Can I reuse last year's Schedule E?+

You can reuse the details that stay the same, such as property addresses, property types and the names of the partnerships and S corporations you list. The amounts and days change, so enter them again and check every line on the new form in Review.

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