Schedule E for Small Landlords: Line by Line Guide (2026 Tax Year)
Plain English, line by line Schedule E instructions for small landlords, with a filled in duplex example.
Rental property expenses, Schedule E and deductions explained for small landlords, with IRS sources.
Income and Schedule E
How rental income is taxed
Schedule E line by line
1099 for landlords
Expenses and deductions
Tax deductions checklist
Expense spreadsheet
Repairs vs improvements
Mileage deduction
Depreciation and losses
Depreciation calculator
Rental loss rules
Real estate professional status
Selling a rental
Capital gains tax on a rental
Depreciation recapture calculator
Rent vs sell calculator
Records and set up
Landlord record keeping
LLC for rental property
Balance sheet and income statement
Every article in this section is listed below, newest first.

Plain English, line by line Schedule E instructions for small landlords, with a filled in duplex example.

A free rental property expense spreadsheet with every cost already sorted into Schedule E lines, plus a worked example for a single rental.