SCHEDULE E
(Form 1040)
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, 1040NR, or Form 1041.
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See separate instructions.
OMB No. 1545-0074
2011
Attachment
Sequence No.
13
Name(s) shown on return
Your social security number
A
Did you make any payments in 2011 that would require you to file Form(s) 1099? (see instructions)
Yes No
B
If “Yes,” did you or will you file all required Forms 1099?
Yes No
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.
Caution. For each rental property listed on line 1, check the box in the last column only if you owned that property as a member of a
qualified joint venture (QJV) reporting income not subject to self-employment tax.
1 Physical address of each property–street, city, state, zip
Type–from list
below
A
B
C
2
For each rental real
estate property listed,
report the number of
days rented at fair rental
value and days with
personal use. 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
3a
Merchant card and third party payments. For 2011, enter -0-
3a
b Payments not reported to you on line 3a . . . . . 3b
4
Total not including amounts on line 3a that are not
income (see instructions) . . . . . . . . . .
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)
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19
20 Total expenses. Add lines 5 through 19 . . . . . 20
21 Subtract line 20 from line 4. 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 3a for all rental properties . . . . 23a
b Total of all amounts reported on line 3a for all royalty properties . . . . 23b
c Total of all amounts reported on line 4 for all rental properties . . . . 23c
d Total of all amounts reported on line 4 for all royalty properties . . . . 23d
e Total of all amounts reported on line 12 for all properties . . . . . . 23e
f Total of all amounts reported on line 18 for all properties . . . . . . 23f
g Total of all amounts reported on line 20 for all properties . . . . . . 23g
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
For Paperwork Reduction Act Notice, see your tax return instructions.
Cat. No. 11344L
Schedule E (Form 1040) 2011