Schedule A (Form 8 Rental Real Estate Other Deductions

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TREASURY/IRS AND OMB USE ONLY DRAFT
SCHEDULE A
(Form 8825)
(December 2025)
Department of the Treasury
Internal Revenue Service

Rental Real Estate Other Deductions
Attach to Form 8825.
Go to www.irs.gov/Form8825 for instructions and the latest information.

OMB No. 1545-0123

Employer identification number

Name of partnership or S corporation

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31

Asset management fee . . . . . . . . . . .
Bad debt expense . . . . . . . . . . . . .
Building maintenance . . . . . . . . . . . .
Common charges . . . . . . . . . . . . .
Contract services . . . . . . . . . . . . .
Debt extinguishment costs . . . . . . . . . .
Ground rent . . . . . . . . . . . . . . .
Grounds maintenance . . . . . . . . . . . .
Homeowner association fee . . . . . . . . . .
Incentive fee
. . . . . . . . . . . . . .
Landscaping
. . . . . . . . . . . . . .
Leased employee expense . . . . . . . . . .
Management fee . . . . . . . . . . . . .
Other taxes . . . . . . . . . . . . . . .
Prepayment penalty . . . . . . . . . . . .
Reimbursed wages/salaries (reimbursed to management co.)
Section 481(a) adjustments . . . . . . . . . .
Tenant renovations
. . . . . . . . . . . .
Tenant services . . . . . . . . . . . . . .
Turnover expenses
. . . . . . . . . . . .
Reserved for future use . . . . . . . . . . .
Reserved for future use . . . . . . . . . . .
Reserved for future use . . . . . . . . . . .
Reserved for future use . . . . . . . . . . .
Reserved for future use . . . . . . . . . . .
Reserved for future use . . . . . . . . . . .
Reserved for future use . . . . . . . . . . .
Reserved for future use . . . . . . . . . . .
Reserved for future use . . . . . . . . . . .
Other . . . . . . . . . . . . . . . . .
Total (Enter the total here and on Form 8825, line 17.) . .

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DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

Properties

Cat. No. 95518Z

Schedule A (Form 8825) (12-2025) Created 10/30/25