Fill Out Form 8825 Online in 2026
Report each rental property's income, expenses, and net gain or loss for a partnership or S corporation, then sign and download your completed document.
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How to fill out an 8825 Form
Follow the steps below and finish with confidence.
Open the blank form
Access the pre-loaded form and start entering each property's address and type.
Fill in your details
Complete every required field, including gross rents and itemized expenses.
Download as PDF
Save your completed rental property form as a PDF, ready to keep on file.
What is a Form 8825?
Form 8825 is an IRS form that partnerships and S corporations use to report income and deductible expenses from rental real estate activities, including net income or loss passed through from partnerships, estates, or trusts. The figures reported on Form 8825 flow through to Schedule K and each owner's K-1, so individual tax returns reflect the correct share of rental profit or loss. Filing it accurately keeps the business compliant with IRS reporting rules.
Key Takeaways
- Form 8825 reports partnership rental income
- Partnerships and S corporations file this form
- Net income or loss flows to Schedule K-1s
What is a Form 8825 used for?
Partnerships and S corporations use this form to report rental real estate income and expenses. It's attached to the business tax return and covers items like:
- Rents received and deductible expenses for each rental property, listed separately
- Net income or loss from rental activities passed through from partnerships, estates, or trusts
- Passive activity income that affects how partners or shareholders report taxes
- Extra deductions on Schedule A (Form 8825) when the business must also file Schedule M-3
What information is required on an 8825 Form?
Type and address of each property
Enter each property's street address, city, and ZIP code, plus a code for property type.
Fair rental days and personal use days
Enter the number of days each property was rented at fair value and used personally.
Gross rents and other rental income (Line 2)
Report rental income and other related income separately, then total both amounts per property.
Rental expenses (Lines 3–15)
Enter costs like advertising, auto and travel, wages, insurance, and other expenses for each property.
Total expenses (Line 16)
Add all expense lines together and enter the combined total for each property column.
Net income or loss per property (Line 17)
Subtract total expenses from total income to find each property's net result.
Net gain or loss from sale of rental property (Line 21)
Enter the amount from Form 4797, Part II, showing gain or loss from property sales.
Pass-through rental income and final net result (Lines 22a–23)
Enter rental income from partnerships or trusts, then combine totals for the final net amount.
When is an 8825 Form due?
Form 8825 has no due date of its own, since it never gets filed on its own. It's attached to Form 1065 or Form 1120-S, so it follows that return's deadline: the 15th day of the third month after year-end, March 16, 2026 for calendar-year filers. Filing Form 7004 buys more time to file, not to pay.
Same deadline as the partnership or S corp return
Fill out Form 8825 today
Open Form 8825 here, fill in every field, then download your completed copy for your records.
When is a Form 8825 not required?
You skip Form 8825 when your partnership or S corporation has no rental real estate activity to report for the year. No income threshold triggers or removes this filing duty. Schedule A (Form 8825) is separate: it only applies if the entity must file Schedule M-3, generally because total assets reach $10 million or more.
What does a 8825 form look like
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