SCHEDULE E 

(Form 1040)

Department of the Treasury 

Internal Revenue Service

Supplemental Income and Loss (From rental real estate, royalties, partnerships, S corporations, estates, trusts, REMICs, etc.)

Attach to Form 1040, 1040-SR, 1040-NR, or 1041. 

Go to www.irs.gov/ScheduleE for instructions and the latest information.

OMB No. 1545-0074

2023

Attachment 

Sequence No. 13

Name(s) shown on return Your social security number

Part I Income or Loss From Rental Real Estate and Royalties 

Note: If you are in the business of renting personal property, use Schedule C. See instructions. If you are an individual, report farm 

rental income or loss from Form 4835 on page 2, line 40. 

A Did you make any payments in 2023 that would require you to file Form(s) 1099? See instructions . . . . . Yes No

B If “Yes,” did you or will you file required Form(s) 1099? . . . . . . . . . . . . . . . . . . Yes No

1a Physical address of each property (street, city, state, ZIP code)

A

B

C

1b Type of Property 

(from list below)

A

B

C

2 For each rental real estate property listed 

above, report the number of fair rental and 

personal use days. Check the QJV box only 

if you meet the requirements to file as a 

qualified joint venture. See instructions. 

Fair Rental 

Days

Personal Use 

Days QJV

A

B

C

Type of Property:

1 Single Family Residence

2 Multi-Family Residence

3 Vacation/Short-Term Rental

4 Commercial

5 Land

6 Royalties

7 Self-Rental

8 Other (describe)

Income: 

Properties:

 A B C 

3 Rents received . . . . . . . . . . . . . . 3

4 Royalties received . . . . . . . . . . . . . 4

Expenses: 

( ) ( ) ( )

 

5 Advertising . . . . . . . . . . . . . . . 5 

6 Auto and travel (see instructions) . . . . . . . 6 

7 Cleaning and maintenance . . . . . . . . . . 7 

8 Commissions . . . . . . . . . . . . . . 8 

9 Insurance . . . . . . . . . . . . . . . . 9 

10 Legal and other professional fees . . . . . . . 10 

11 Management fees . . . . . . . . . . . . . 11 

12 Mortgage interest paid to banks, etc. (see instructions) 12 

13 Other interest . . . . . . . . . . . . . . 13 

14 Repairs . . . . . . . . . . . . . . . . . 14 

15 Supplies . . . . . . . . . . . . . . . . 15 

16 Taxes . . . . . . . . . . . . . . . . . 16 

17 Utilities . . . . . . . . . . . . . . . . . 17 

18 Depreciation expense or depletion . . . . . . . 18

19 Other (list) 19

20 Total expenses. Add lines 5 through 19 . . . . . 20

21 Subtract line 20 from line 3 (rents) and/or 4 (royalties). If 

result is a (loss), see instructions to find out if you must 

file Form 6198 . . . . . . . . . . . . . . 21

22 Deductible rental real estate loss after limitation, if any, 

on Form 8582 (see instructions) . . . . . . . . 22

23a Total of all amounts reported on line 3 for all rental properties . . . . 23a

b Total of all amounts reported on line 4 for all royalty properties . . . . 23b

c Total of all amounts reported on line 12 for all properties . . . . . . 23c

d Total of all amounts reported on line 18 for all properties . . . . . . 23d

e Total of all amounts reported on line 20 for all properties . . . . . . 23e

24 Income. Add positive amounts shown on line 21. Do not include any losses . . . . . . . 24

25 Losses. Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here 25 ( )

26 Total rental real estate and royalty income or (loss). Combine lines 24 and 25. Enter the result 

here. If Parts II, III, and IV, and line 40 on page 2 do not apply to you, also enter this amount on

Schedule 1 (Form 1040), line 5. Otherwise, include this amount in the total on line 41 on page 2 . 26 

For Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 11344L Schedule E (Form 1040) 2023
Schedule E (Form 1040) 2023 Attachment Sequence No. 13 Page 2 

Name(s) shown on return. Do not enter name and social security number if shown on other side. Your social security number

Caution: The IRS compares amounts reported on your tax return with amounts shown on Schedule(s) K-1. 

Part II Income or Loss From Partnerships and S Corporations 

Note: If you report a loss, receive a distribution, dispose of stock, or receive a loan repayment from an S corporation, you must check 

the box in column (e) on line 28 and attach the required basis computation. If you report a loss from an at-risk activity for which any 

amount is not at risk, you must check the box in column (f) on line 28 and attach Form 6198. See instructions. 

27 Are you reporting any loss not allowed in a prior year due to the at-risk or basis limitations, a prior year unallowed loss from a 

passive activity (if that loss was not reported on Form 8582), or unreimbursed partnership expenses? If you answered “Yes,”

see instructions before completing this section . . . . . . . . . . . . . . . . . . . . Yes No

28 (a) Name (b) Enter P for 

partnership; S 

for S corporation 

(c) Check if 

foreign 

partnership 

(d) Employer 

identification number 

(e) Check if 

basis computation 

is required 

(f) Check if 

any amount is 

not at risk 

A

B

C

D

Passive Income and Loss Nonpassive Income and Loss

(g) Passive loss allowed 

(attach Form 8582 if required)

(h) Passive income 

from Schedule K-1

(i) Nonpassive loss allowed 

(see Schedule K-1)

(j) Section 179 expense 

deduction from Form 4562

(k) Nonpassive income 

from Schedule K-1

A

B

C

D

29a Totals 

b Totals 

30 Add columns (h) and (k) of line 29a . . . . . . . . . . . . . . . . . . . . . 30 

31 Add columns (g), (i), and (j) of line 29b . . . . . . . . . . . . . . . . . . . . 31 ( )

32 Total partnership and S corporation income or (loss). Combine lines 30 and 31 . . . . . 32 

Part III Income or Loss From Estates and Trusts 

33 (a) Name (b) Employer 

identification number 

A

B

Passive Income and Loss Nonpassive Income and Loss

(c) Passive deduction or loss allowed 

(attach Form 8582 if required)

(d) Passive income 

from Schedule K-1

(e) Deduction or loss 

from Schedule K-1

(f) Other income from 

Schedule K-1

A

B

34a Totals 

b Totals 

35 Add columns (d) and (f) of line 34a . . . . . . . . . . . . . . . . . . . . . 35 

36 Add columns (c) and (e) of line 34b . . . . . . . . . . . . . . . . . . . . . 36 ( )

37 Total estate and trust income or (loss). Combine lines 35 and 36 . . . . . . . . . . . 37 

Part IV Income or Loss From Real Estate Mortgage Investment Conduits (REMICs)—Residual Holder 

38 (a) Name (b) Employer

identification number 

(c) Excess inclusion from 

Schedules Q, line 2c 

(see instructions)

(d) Taxable income 

(net loss) from

Schedules Q, line 1b

(e) Income from 

Schedules Q, line 3b

39 Combine columns (d) and (e) only. Enter the result here and include in the total on line 41 below . 39 

Part V Summary 

40 Net farm rental income or (loss) from Form 4835. Also, complete line 42 below . . . . . . . 40 

41 Total income or (loss). Combine lines 26, 32, 37, 39, and 40. Enter the result here and on Schedule 

1 (Form 1040), line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . 41 

42 Reconciliation of farming and fishing income. Enter your gross 

farming and fishing income reported on Form 4835, line 7; Schedule K-1 

(Form 1065), box 14, code B; Schedule K-1 (Form 1120-S), box 17, code 

AN; and Schedule K-1 (Form 1041), box 14, code F. See instructions . 42 

43 Reconciliation for real estate professionals. If you were a real estate 

professional (see instructions), enter the net income or (loss) you 

reported anywhere on Form 1040, Form 1040-SR, or Form 1040-NR 

from all rental real estate activities in which you materially participated

under the passive activity loss rules . . . . . . . . . . . . 43 

Schedule E (Form 1040) 2023