Fill Out IRS Schedule E (Form 1040) Online
Supplemental Income and Loss
Internal Revenue Service
Reports income or loss from rental real estate, royalties, partnerships, S corporations, estates, and trusts.
Reviewed July 2026
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Schedule E (Form 1040), Supplemental Income and Loss, reports income that flows from property and pass-through entities rather than a job or your own sole proprietorship. It covers rental real estate, royalties, partnerships, S corporations, estates, trusts, and residual interests in REMICs.
You can complete Schedule E in the Universal PDF editor: enter each property or entity, type the income and expense figures, and download the completed PDF when you are done.
What is Schedule E used for
Schedule E is organized into parts by income source. Part I covers rental real estate and royalties, with a column for each property. Part II covers income or loss from partnerships and S corporations reported to you on Schedule K-1. Parts III and IV cover estates, trusts, and REMIC residual interests, and Part V totals everything.
Who needs to file Schedule E
File Schedule E if you own rental property, receive royalties from intellectual property or natural resources, are a partner in a partnership, are a shareholder in an S corporation, or are a beneficiary of an estate or trust that passes income through to you.
Short-term rentals with substantial services, such as running an operation similar to a hotel, may belong on Schedule C instead. The instructions explain the distinction.
How to fill out Schedule E
Gather your rent records, expense receipts, Forms 1098 for mortgage interest, depreciation schedules, and every Schedule K-1 you received.
- Part I: enter each property's address and type, days rented, and days of personal use
- Report rents received, then expenses by category, including advertising, cleaning, insurance, mortgage interest, repairs, taxes, utilities, and depreciation from Form 4562
- Answer the questions about Forms 1099 you were required to file
- Part II: transfer each partnership or S corporation result from Schedule K-1, keeping passive and nonpassive amounts in the correct columns
- Apply passive activity loss limits with Form 8582 where required
- Total all parts in Part V and carry the result to Schedule 1 (Form 1040)
How Schedule E attaches to Form 1040
The Schedule E total flows to Schedule 1 and then into total income on Form 1040. Losses may be limited by the passive activity rules, at-risk rules, and the excess business loss limit, so several supporting forms can accompany the schedule.
Frequently asked questions
Most residential and commercial rentals go on Schedule E. Schedule C applies when you provide substantial services to tenants, such as regular cleaning or meals, making the activity more like a business.
Sometimes. Rental losses are generally passive and limited by Form 8582, though an allowance exists for active participants with income below the level in the instructions. Unused losses carry forward.
Income or loss from a partnership or S corporation K-1 goes in Part II of Schedule E. Estate and trust K-1 amounts go in Part III.
Depreciation is the standard treatment for rental buildings, claimed through Form 4562. The basis rules and recovery periods are in the official instructions, and skipping depreciation does not avoid its effect on your basis when you sell.
Yes. Open the schedule in the Universal PDF editor, complete each part for your properties and entities, and download the finished PDF for filing or record keeping.
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