Schedule E: Rental Income or Loss (2025)
Massachusetts · Massachusetts DOR · Used for tax years 2025
Massachusetts Schedule E reports an estate’s or trust’s rental, royalty and Real Estate Mortgage Investment Conduit (REMIC) income or loss. It includes Massachusetts differences and the Abandoned Building Renovation Deduction to calculate the total reported on Form 2, line 4.
What you'll need
Have these details and federal schedule entries available:
- The estate or trust’s name and employer identification number.
- U.S. Schedule E, Part I, line 26 and Part V, line 40, for rental and royalty income or loss.
- U.S. Schedule E, Part IV, line 39, for Real Estate Mortgage Investment Conduit (REMIC) income or loss.
Common mistakes
- Do not leave the loss oval blank when showing a loss. The form directs you to fill in the oval.
Questions people ask
What income does Schedule E report?
It reports rental, royalty and Real Estate Mortgage Investment Conduit (REMIC) income or loss.
How do I calculate line 1?
Enter rental and royalty income or loss on line 1a and REMIC income or loss on line 1b. Add lines 1a and 1b and enter the result on line 1.
Where do I enter Massachusetts differences?
Enter them on line 2. The form provides a space labeled “Explain.”
Where does the Massachusetts total go?
Combine lines 1, 2 and 3, which includes the Abandoned Building Renovation Deduction on line 3. Enter the total on Schedule E, line 4, and on Form 2, line 4.