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Official form guide
Form 8825-SA: 8825 (Schedule A)
IRS Form 8825 is a Schedule A used to report rental real estate other deductions by partnerships or S corporations; the total from line 31 must be entered on Form 8825, line 17, and the form is dated December 2025.
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IRS Form 8825-SA - 8825 (Schedule A)
IRS Form 8825 is a Schedule A used to report rental real estate other deductions by partnerships or S corporations; the total from line 31 must be entered on Form 8825, line 17, and the form is dated December 2025.
Risk Radar
Scan points- 1Leaving line 31 Total blank causes the return to be rejected.
- 2Fail to print the partnership or S corporation name at the top of Schedule A.
- 3Omit the employer identification number in the designated field.
- 4Leave any expense line (e.g., line 5 Contract services) empty when an expense exists.
- 5Do not calculate and enter the Total on line 31.
Plain English
This schedule lets a partnership or S corporation list all the costs it paid for rental properties, such as maintenance, fees, and taxes. The amounts are added together and sent with the main rental income return. It helps the IRS see the deductible expenses. The total is reported on the main Form 8825.
Submission Date
- Filing date: 2026-01-12 09:10:49
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a partnership or S corporation reports rental real estate other deductions.
- Do not use it when the filer is not a partnership or S corporation.
- Check Form 8825 instead when you need to report rental real estate income rather than other deductions.
Form selector
Use this form or another form?
Reporting other deductions for rental real estate
Other deductions must be attached to Form 8825
✓ Confirm line 31 total matches Form 8825 line 17
Filing a partnership return with rental activity
Schedule A is a supplement to the partnership return
✓ Verify Schedule A is attached before filing
Amending other deduction amounts after filing
Changes require a revised Schedule A attached to Form 8825
✓ Ensure updated total is entered on line 31
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Name of partnership or S corporation
Legal name of the entity · Form header
Employer identification number
EIN number · Form header
Line 31 Total
Sum of other deduction amounts · Schedule A, line 31
Line 1 Asset management fee
Invoice or contract showing fee · Schedule A, line 1
Line 30 Other
Description of the other deduction · Schedule A, line 30
Before you submit
- 1Enter the partnership or S corporation name in the top field.
- 2Enter the correct employer identification number.
- 3Complete each applicable deduction line (1‑30) with amounts.
- 4Calculate the sum of lines 1‑30 and enter it on line 31.
- 5Transfer the line 31 total to Form 8825, line 17.
- 6Attach Schedule A to Form 8825 before filing.
- 7Sign the form if a signature line is present.
How to file this form
- 1Gather the partnership name and EIN and record them on the form.
- 2Collect invoices or contracts for each deduction line.
- 3Enter the amounts on Schedule A lines 1‑30.
- 4Sum the entered amounts and place the total on line 31.
- 5Copy the line 31 total to Form 8825, line 17.
- 6Attach Schedule A to Form 8825.
- 7Mail the packet to the IRS and retain the mailing receipt as proof of filing.
Known limitations
- 1Not for individual taxpayers.
- 2Not for reporting rental real estate income.
- 3Not for entities other than partnerships or S corporations.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->The form is dated December 2025 and includes a link to www.irs.gov/Form8825 for the latest information; no change details are provided in the source.
What changed or needs a fresh check
- Edition date — confirm the revision reads December 2025
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Not stated in the official source
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Schedule A for your records.
- 2Store the copy for at least three years.
- 3Watch for IRS acknowledgment of receipt.
- 4If an error is discovered, file an amended Schedule A with corrected amounts.
- 5Retain the mailing receipt and any IRS correspondence as proof.
Sources
- SRCForm p.1 — revision date is December 2025.
- SRCForm p.1 — instructions URL www.irs.gov/Form8825 for the latest information.
- SRCForm p.1 — top field label 'Name of partnership or S corporation'.
- SRCForm p.1 — top field label 'Employer identification number'.
- SRCForm p.1 — line items 1‑31 listed for other deductions.
- SRCForm p.1 — line 31 total must be entered on Form 8825, line 17.
Common confusion points
Do I need to report rental income here?
The form is for other deductions, not income.
→ Verify that income is reported on Form 8825, line 1.
What does 'Other' mean on line 30?
The label is vague and can lead to unclear entries.
→ Provide a brief description of the deduction.
Why are many lines reserved for future use?
Those lines are placeholders and should remain blank.
→ Leave all reserved lines empty.
Is a signature required?
No signature line appears on the form.
→ Check the instructions page for signing requirements.
How do I calculate the total on line 31?
The total must sum lines 1‑30.
→ Use a calculator to add the entered amounts.
Can I use this form for a corporation?
The header specifies partnership or S corporation.
→ Confirm the entity type before filing.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8825 – file an amended Schedule A using the same form.
Questions about IRS Form 8825-SA
What is IRS Form 8825-SA used for?
This schedule lets a partnership or S corporation list all the costs it paid for rental properties, such as maintenance, fees, and taxes. The amounts are added together and sent with the main rental income return. It helps the IRS see the deductible expenses. The total is reported on the main Form 8825.
Who must file IRS Form 8825-SA?
Partnerships and S corporations (the entity whose name appears at the top of the form) must file IRS Form 8825 Schedule A.
What information does IRS Form 8825-SA require?
The form collects amounts for rental expenses listed on lines 1 through 30 and a total on line 31, which is then entered on Form 8825, line 17.
How do I complete IRS Form 8825-SA?
Enter the partnership or S corporation name and employer identification number at the top. Fill each expense amount in the appropriate line (1‑30). Add the amounts and write the total on line 31. Attach Schedule A to Form 8825 before filing.
Do I need to report rental income here?
The form is for other deductions, not income. Verify that income is reported on Form 8825, line 1.
What does 'Other' mean on line 30?
The label is vague and can lead to unclear entries. Provide a brief description of the deduction.
Why are many lines reserved for future use?
Those lines are placeholders and should remain blank. Leave all reserved lines empty.
Is a signature required?
No signature line appears on the form. Check the instructions page for signing requirements.
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