Schedule E-1: Rental Real Estate and Royalty Income and (Loss) (2025)
Massachusetts · Massachusetts DOR · Used for tax years 2025
Massachusetts Schedule E-1 reports rental real estate and royalty income and losses for Form 1 and Form 1-NR/PY filers. It lists rents and royalties received, related expenses, and total income or loss.
Who files this form
Form 1 and Form 1-NR/PY filers must use Schedule E-1 to report income and loss from rental real estate and royalties.
File a separate Schedule E-1 for each individual entity.
What you'll need
To complete Schedule E-1, have the following information ready:
- Your name and Social Security number.
- The type of real estate and its street address, city or town, state, and ZIP code.
- Rents or royalties received.
- Expense amounts, including depreciation or depletion.
- Information about short-term rentals and personal or family use of the rental property.
Enclose a statement if you report other expenses on line 16. The form also refers to U.S. Schedule E, lines 21 and 22, when figuring income or loss and deductible rental real estate losses.
Common mistakes
- Do not combine multiple individual entities on one Schedule E-1. The form requires a separate schedule for each.
- Select only one category: rental real estate or royalty.
- Do not leave out the statement required for other expenses on line 16.
- Do not assume the full rental real estate loss on line 20 is deductible. Line 21 warns that the loss may be limited and refers to U.S. Schedule E, line 22.
- Do not include losses on line 22. Enter royalty losses from line 20 or rental real estate losses from line 21 on line 23.
- Enter a loss on line 24 as a negative amount, and fill in the applicable loss oval where indicated.
- Fill in line 25 if you or your family used the rental property for more than 14 days or more than 10 percent of the total days it was rented at fair market value.
Questions people ask
Can I report more than one entity on the same Schedule E-1?
No. A separate Schedule E-1 must be filed for each individual entity.
Where do I report rents and royalties?
Report rents received on line 1 and royalties received on line 2.
How do I calculate total expenses?
Add lines 3 through 16 and enter the result on line 17. Then add depreciation or depletion from line 18 to line 17 and enter total expenses on line 19.
Do I need to identify a short-term rental?
Yes. The form includes an oval to fill in if the rental property was used for short-term rentals and directs you to see the instructions.
When do I mark personal or family use of the property?
Fill in line 25 if you or your family used the rental property for more than 14 days or more than 10 percent of the total number of days it was rented at fair market value.