Massachusetts Rental Income or Loss and Credit for Taxes Paid

Schedules E and F is obsolete, and is no longer supported by the Massachusetts Department of Revenue.

Rental Income or Loss and Credit for Taxes Paid
sch. E-1Massachusetts Department of Revenue

Schedule E-1
Rental Real Estate and Royalty Income and (Loss)

2020

Form 1 and Form 1 NR/PY filers must use Schedule E-1 to report income and loss from rental real estate and royalties. Separate Schedule(s)
E-1 must be filed for each individual entity.
Name

Social Security number

Type of real estate

Street address
City/Town

State

Fill in one only

Rental real estate 

Zip

Fill in if rental property used for short-term rentals (see instructions)

Royalty

Income or (Loss) from Rental Real Estate and Royalties
Income

5 Fill in oval if showing a loss

11 Rents received. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
12 Royalties received. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

Expenses
13 Advertising. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
14 Auto and travel. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
15 Cleaning and maintenance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
16 Commissions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
17 Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
18 Legal and other professional fees. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
19 Management fees. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
10 Mortgage interest paid to banks, etc.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
11 Other interest. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
12 Repairs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
13 Supplies. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
14 Taxes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
15 Utilities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
16 Other expenses (enclose statement). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
17 Add lines 3 through 16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
18 Depreciation expense or depletion. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
19 Total expenses. Add lines 17 and 18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
20 Income or (loss) from rental real estate or royalty properties. Subtract line 19 from line 1 (rents) and/or line 2
(royalties). See U.S. Schedule E, line 21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
21 Deductible rental real estate (loss). Your rental real estate loss on line 20 may be limited. See U.S. Schedule E, line 22 21
22 Income. Enter positive amounts shown on line 20. Do not include any (losses). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
23 Losses. Enter royalty losses from line 20 or rental real estate (losses) from line 21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
24 Total rental real estate and royalty income or (loss). Combine lines 22 and 23. (Enter loss as negative amount.). . . . . 24
25 Fill in if this rental property used by you or your family for more than 14 days or more than 10 percent of the total number of days that
the property was rented at fair market value. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Extracted from PDF file 2020-massachusetts-schedules-e-and-f.pdf, last modified February 2020

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More about the Massachusetts Schedules E and F Corporate Income Tax

*Only available for 2017

We last updated the Rental Income or Loss and Credit for Taxes Paid in July 2021, and the latest form we have available is for tax year 2020. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Massachusetts Department of Revenue. You can print other Massachusetts tax forms here.

Other Massachusetts Corporate Income Tax Forms:

TaxFormFinder has an additional 126 Massachusetts income tax forms that you may need, plus all federal income tax forms.

Form Code	Form Name
Form 2	Fiduciary Income Tax Return Tax Return
Schedule DRE	Disclosure of Disregarded Entity
Schedule D-IS	Long-Term Capital Gains and Losses Excluding Collectibles Tax Credit
Form 355-7004	Corporate Extension Worksheet Extension
Form 3	Partnership Return Tax Credit

Download all MA tax forms View all 127 Massachusetts Income Tax Forms

Form Sources:

Massachusetts usually releases forms for the current tax year between January and April. We last updated Massachusetts Schedules E and F from the Department of Revenue in July 2021.

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About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Massachusetts Schedules E and F

We have a total of seven past-year versions of Schedules E and F in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2020 Schedules E and F

sch. E-1

2019 Schedules E and F

sch. E-1

2018 Schedules E and F

sch. E & F

2017 Schedules E and F

sch. E & F

2016 Schedules E and F

sch. E-3

2015 Schedules E and F

sched. E & F

2014 Schedules E and F

sched. E & F

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