IRS Forms & Instructions
Inst. Form 8825 (2025) — Instructions for Form 8825 and Schedule A (12/2025)
Future Developments
For the latest information about developments related to Form 8825 and its instructions, such as legislation enacted after they were published, go to IRS.gov/Form8825.
What's New
Which version to use. For tax years beginning in 2025, use the December 2025 revision of Form 8825. Use the November 2018 revision of Form 8825 for tax years beginning in 2018, before 2025. Use prior revisions of this form for earlier tax years. All revisions are available at IRS.gov/Form8825. Allowable codes for other information. 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. Line 2. Report rental real estate gross rents and other income related to rental real estate activity separately on lines 2a and 2b. Schedule A (Form 8825). If you're a partnership or S corporation that is required to file Schedule M-3, you must use new Schedule A (Form 8825), Rental Real Estate Other Deductions, to report other deductions and include the total amount on Form 8825, line 17.
Purpose of Form
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. 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."
Line 1
For each property in column (a), enter the street address, city or town, and ZIP code. If the property is located outside the United States, enter the postal code and country. Specify the type of property by entering one of the following codes in column (b). Allowable Codes for Type of Property 1—Single-family residence 2—Multi-family residence 3—Vacation or short-term rental 4—Commercial 5—Land 6—Royalties 7—Self-rental 8—Other (include description with the code on Form 8825 or on a separate statement) Note: Column (c) is only required for partnerships and S corporations that have a Schedule M-3 filing requirement. For each property, in column (c), provide any applicable other information outlined by the following codes. Allowable Codes for Other Information A—Nontaxable contribution (sections 721 and 351) B—Other exchange (sections 1031, 1033, etc.) C—Taxable acquisition (section 1012) D—New construction/renovation or other basis addition/subtraction E—Reserved for future use F—Nontaxable distribution (section 731) G—Taxable disposition (section 1001 gain/loss) H—Abandonment I—Other/supplement For each property, enter the number of days rented at fair market value in column (d) and number of days with personal use in column (e). For details, see section 280A.
Line 8—Interest
Your interest expense may be limited. See the Instructions for Form 8990, Limitation on Business Interest Expense Under Section 163(j), for more information.
Line 14—Depreciation
The partnership or S corporation may claim a depreciation deduction each year for rental property (except for land, which is not depreciable). If the partnership or S corporation placed property in service during the current tax year or claimed depreciation on any vehicle or other listed property, complete and attach Form 4562, Depreciation and Amortization. See Form 4562 and its instructions to figure the depreciation deduction.
Line 17—Other Deductions
For partnerships and S corporations that don't have a Schedule M-3 filing requirement, enter all other deductions for each property listed. All others, see Schedule A next.
Schedule A (Form 8825), Rental Real Estate Other Deductions
For partnerships and S corporations with a Schedule M-3 filing requirement, complete and attach Schedule(s) A (Form 8825) for each property listed on Form 8825. Enter the total amount on Form 8825, line 17, for each property.
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Source: official text