Where do I report rental activity for an LLC?

Where you enter rental activity depends on the type of LLC and its members.

• Single-Member LLCs (SMLLC) most often file rental activity on Schedule E as part of Form 1040 (a personal tax return).
  • Members may be one member or a married couple living in a community property state.
• Multiple-Member LLCs that file as a partnership file rental activity on Form 8825 as part of Form 1065 (Partnership) return.
  • Members may be a married couple not in a community property state or any number of other members.
  • Form 1065 includes Schedule K-1, which is given to each member of the LLC for use on their individual tax returns.
• Subchapter S LLCs (S-Corp) file rental activity on Form 8825 as part of Form 1120S (S-Corporation) return.
  • Form 1120S includes Schedule K-1, which is given to each member of the LLC for use on their individual tax returns.
• Other LLCs (C-Corp) file rental activity on Form 1120 (Corporate) tax return.