IRS 1040 SCHEDULE E Supplemental Income and Loss Form

In the case of wanting to report supplemental income and loss to the IRS, the following form has to be completed and submitted.

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SCHEDULE E  
(Form 1040) 
Department of the Treasury  
Internal Revenue Service (99) 	
Supplemental Income and Loss	                        	
(From rental real estate, royalties, partnerships, S corporations, esta\
tes, trusts, REMICs, etc.)	
▶ Attach to Form 1040, 1040NR, or Form 1041. 	
 ▶ Information about Schedule E and its separate instructions is at www.irs.gov/form1040.	
OMB No. 1545-0074
2012Attachment   
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 or C-EZ (see instructions). If you are an individual, report farm rental incom\
e or loss from  Form 4835 on page 2, line 40. 	
A	Did you make any payments in 2012 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  Royalties7  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 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) 2012

Schedule E (Form 1040) 2012 	Attachment Sequence No.	 13 	Page 	2 	
Name(s) shown on return. Do not enter name and social security number \
if shown on other side. 	Your social security number	
Caution.  The IRS compares amounts reported on your tax return with amounts shown \
on Schedule(s) K-1. 
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  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 befo\
re 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 ...................	31 	(	)	
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 ...............	
32 	
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 Totals 	
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 
U; 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 rul\
es  ..	
43 	
Schedule E (Form 1040) 2012