Schedule E (Form 41 Only): Supplemental Income and Loss (2025)
Alabama · Alabama DOR · Used for tax years 2025
Alabama Schedule E (Form 41) reports an estate's or trust's supplemental income or loss from rental real estate, royalties, partnerships, S corporations, estates, and trusts. It includes rental and royalty expenses and is attached to Form 41.
Who files this form
Schedule E is for estates and trusts using Alabama Form 41 to report supplemental income or loss. It covers rental real estate, royalties, partnerships, S corporations, and income or loss from other estates and trusts.
The form directs filers to attach Schedule E to Form 41.
What you'll need
Have the following information ready to complete the form:
- The estate or trust’s name and federal employer identification number.
- The kind and location of each rental property, plus information about personal use and days rented at fair rental value.
- Rents and royalties received, expense amounts, and depreciation or depletion amounts.
- For each partnership or S corporation: its name, address, federal employer identification number, entity type, and income or loss amount.
- For income or loss from an estate or trust: its name, address, federal employer identification number, entity type, and income or loss amount.
The form does not list specific supporting documents to attach.
How to file
Attach the completed Schedule E to Alabama Form 41.
- Transfer the total on line 25 to Form 41, page 3, Schedule C, Column C, line 5a, or Schedule G, Column a, line 5.
- Transfer the total on line 26 to Form 41, Schedule C, Column C, line 5b, or Schedule G, Column a, line 6.
The supplied form text does not provide a mailing address or e-filing directions.
Common mistakes
- Do not leave Schedule E unattached. The form specifically says to attach it to Form 41.
- Do not overlook the reminder to see the instructions for Schedule E (Form 41). Those instructions were not included in the supplied text.
Questions people ask
What personal use must I report for a rental property?
For each property listed on line 1, line 2 asks whether you or your family used it for personal purposes during the tax year for more than the greater of 14 days or 10% of the total days rented at fair rental value.
How do I calculate rental and royalty income or loss?
Add expenses on lines 5 through 18 and enter the total on line 19. Add depreciation or depletion from line 20 to get total expenses on line 21. On line 22, subtract line 21 from rents on line 3 and/or royalties on line 4. Add the line 22 amounts in Columns A, B, and C and enter the result on line 23.
Where do partnership and S corporation amounts go?
Report them in Part II. Add the amounts in Column (j) on line 24, then combine lines 23 and 24 on line 25.
Where do amounts from estates and trusts go?
Report them in Part III. Add the amounts in Column (n) on line 26, then enter that total on Form 41, Schedule C, Column C, line 5b, or Schedule G, Column a, line 6.