# Form 8825

URL: https://pdf.net/pdf-forms/tax-forms/form-8825
Category: Tax Forms
Attributes: Trusted by accountants, Official IRS form, Filled annually

Form 8825 is used by partnerships and S corporations to report income and deductible expenses from rental real estate activities to the IRS.

Browse through our PDF Forms hub to find fillable Form 8825 and open it in our editor, where you can quickly complete it. This way, you will streamline the filing process, spend less time on it, and ensure you have the newest form accessible.

## Versions

- 2025 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/f2f45511f26b537c72ceefcdc84baad882d45d7c.pdf)

## How to Fill Out Form 8825

Step 1: Open Form 8825 in our PDF editor.

Step 2: Fill out information about your rental properties, according to Form 8825 instructions.

Step 3: Calculate your rental real estate income and expenses.

Step 4: Review the form to make sure there are no mistakes.

Step 5: Attach it to Form 1065 if you’re a partnership and submit both to the IRS.

Step 6: Attach it to Form 1120S if you’re an S corporation and file both with the IRS.

## Facts

### What Is the Form 8825?

Form 8825 is a document used to report income and deductible expenses from rental real estate activities to the IRS. It allows partnerships and S corporations to determine their net income or loss and helps the entity and its shareholders correctly fill out their tax returns.

### Who Is Required to Fill Out Form 8825?

Partnerships and S corporations are required to fill out Form 8825 and attach it to their respective tax returns. The former use Form 1065, while the latter submit Form 1120S for this purpose.

### When Is the Form 8825 Due?

Form 8825 is due on the same day as Forms 1065 and 1120S: the 15th day of the third month after the end of a tax year. Simply put, this document should be filed by 15th March, unless it falls on a weekend or national holiday. If so, the deadline is pushed to the next working day.

### What Are the Penalties for Not Submitting the Form 8825?

There are no specific penalties for not submitting Form 8825; however, failure to do so may impact the main tax return. Without this document, Forms 1065 and 1120S may be considered incomplete and come with penalties of their own.

### Where Do I File the Form 8825?

You should file Form 8825 with the IRS at the same time you file your main tax return. There are two ways to do this: electronically or by mail. If you choose the latter, check the IRS official website to find out where to submit your documents.

## Related forms

- [Form 1065](https://pdf.net/pdf-forms/tax-forms/form-1065)
- [Form 1120](https://pdf.net/pdf-forms/business-forms/form-1120)
- [Form 4562](https://pdf.net/pdf-forms/tax-forms/form-4562)
- [Form 1099](https://pdf.net/pdf-forms/tax-forms/1099-form)
- [1040 Form](https://pdf.net/pdf-forms/tax-forms/1040-form)