Supplemental Income and Loss

Form 1040 Schedule E: Supplemental Income and Loss

Use Tax Form 1040 Schedule E: Supplemental Income and Loss as a stand alone tax form calculator to quickly calculate specific amounts for your 2025 tax return.

Supplemental Income and Loss
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 or C-EZ (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 2016 that would require you to file Form(s) 1099? (see instructions) B If “Yes,” did you or will you file required Forms 1099?							Yes No Yes No
1a	Physical address of each property (street, city, state, ZIP code)
A
B
C
1b	Type of Property (from list below)	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				A
B				B
C				C
Type of property: 1. Single Family Residence 3. Vacation/Short-Term Rental 5. Land 7. Self-Rental 2. Multi-Family Residence 4. Commercial 6. Royalties 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					b
c	Total of all amounts reported on line 12 for all properties					c
d	Total of all amounts reported on line 18 for all properties					d
e	Total of all amounts reported on line 20 for all properties					e
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, IV, and line 40 on page 2 do not apply to you, also enter this amount on Form 1040, line 17, or Form 1040NR, line 18. Otherwise, include this amount in the total on line 41 on page 2							26
Part II. Income or Loss From Partnerships and S Corporations Note: 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 (e) 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, excess farm loss, 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 any amount is not at risk
A
B
C
D
Passive Income and Loss					Nonpassive Income and Loss
(f) Passive loss allowed (attach Form 8582 if required)			(g) Passive income from Schedule K-1		(h) Nonpassive loss from Schedule K-1		(i) Section 179 expense deduction from Form 4562		(j) Nonpassive income from Schedule K-1
A
B
C
D
29a Totals
b Totals
30	Add columns (g) and (j) of line 29a							30
31	Add columns (f), (h), and (i) of line 29b							30
32	Total partnership and S corporation income or (loss). Combine lines 30 and 31. Enter the result here and include in the total on line 41 below							30
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
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. Enter the result here and include in the total on line 41 below							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 Form 1040, line 17, or Form 1040NR, line 18 ▸							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 1120S), box 17, code V; 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 or Form 1040NR from all rental real estate activities in which you materially participated under the passive activity loss rules				43

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