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SCHEDULE E                                         Supplemental Income and Loss                                                      OMB No. 1545-0074
(Form 1040)                   (From rental real estate, royalties, partnerships, S corporations, estates, trusts, REMICs, etc.)
Department of the Treasury                     ▶ Attach to Form 1040, 1040-SR, 1040-NR, or 1041.                                        2021
                                                                                                                                        Attachment   
Internal Revenue Service (99)         ▶Go to www.irs.gov/ScheduleE for instructions and the latest information.                         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 2021 that would require you to file Form(s) 1099? See instructions                . .          . .  .    Yes          No
B If “Yes,” did you or will you file required Form(s) 1099? .     .    . .  .      . . . .  . .    .         . . . .          . .  .    Yes          No
1a       Physical address of each property (street, city, state, ZIP code)
A
B
C
1b       Type of Property         2     For each rental real estate property listed         Fair Rental            Personal Use 
                                                                                                                                                 QJV
         (from list below)              above, report the number of fair rental and           Days                            Days
                                        personal use days. Check the QJV box only 
A                                       if you meet the requirements to file as a      A
B                                       qualified joint venture. See instructions.     B
C                                                                                      C
Type of Property:
1  Single Family Residence          3  Vacation/Short-Term Rental 5  Land                7  Self-Rental
2  Multi-Family Residence           4  Commercial                      6  Royalties      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), line 5. 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) 2021



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Schedule E (Form 1040) 2021                                                                                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, receive a distribution, dispose of 
             stock, or receive a loan repayment from an S corporation, you must check the box in column (e) on line 28 and attach the required basis 
             computation. If you report a loss from an at-risk activity for which any amount is not at risk, youmust check the box in column (f) 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 before completing this section .                 .  .    . .  .  .     .   .  .   .    .    . .  .        . . .    .          Yes          No
                                                                (b)  Enter P for    (c)  Check if          (d)  Employer               (e)  Check if   (f)  Check if 
28                          (a)  Name                             partnership; S       foreign             identification            basis computation any amount is 
                                                                for S corporation   partnership                 number                 is required         not at risk 
A
B
C
D
                Passive Income and Loss                                                                Nonpassive Income and Loss       
         (g)  Passive loss allowed              (h)  Passive income          (i)  Nonpassive loss allowed       (j)  Section 179 expense      (k)  Nonpassive income 
        (attach Form 8582 if required)            from Schedule K-1               (see Schedule K-1)            deduction from Form 4562          from Schedule K-1
A
B
C
D
29a     Totals 
   b    Totals 
30      Add columns (h) and (k) of line 29a.          . .    .  .   .     .  .    . .  .  .     .   .  .   .    .    . .  .        .   30 
31      Add columns (g), (i), and (j) of line 29b.      .    .  .   .     .  .    . .  .  .     .   .  .   .    .    . .  .        .   31   (                                   )
32      Total partnership and S corporation income or (loss). Combine lines 30 and 31                                . .  .        .   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                   (d) Passive income                   (e) Deduction or loss                (f) Other income from 
               (attach Form 8582 if required)                     from Schedule K-1                    from Schedule K-1                          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 .                      .   .  .   .    .    . .  .        .   37 
Part IV      Income or Loss From Real Estate Mortgage Investment Conduits (REMICs)—Residual Holder 
38             (a) Name                       (b) Employer identification      (c) Excess inclusion from     (d) Taxable income (net loss)        (e) Income from 
                                                      number                      Schedules Q, line 2c          from Schedules Q, line 1b         Schedules Q, line 3b
                                                                                    (see instructions)

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 Schedule 1 (Form 1040), line 5 ▶   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 1120-S), box 17, code 
        AD; 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, Form 1040-SR, or Form 1040-NR from all rental real estate                  activities  in which 
        you materially participated under the passive activity loss rules  . .    . .  .  .     43 
                                                                                                                                            Schedule E (Form 1040) 2021






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