SCHEDULE E
(Form 1040 or 1040-SR)
Department of the Treasury
Internal Revenue Service (99)
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.
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Go to www.irs.gov/ScheduleE for instructions and the latest information.
OMB No. 1545-0074
2019
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 2019 that would require you to file Form(s) 1099? (see instructions) . . . . .
Yes No
B If “Yes,” did you or will you file required Forms 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, IV, and line 40 on page 2 do not apply to you, also enter this amount on
Schedule 1 (Form 1040 or 1040-SR), line 5, or Form 1040-NR, line 18. 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 or 1040-SR) 2019