Which Schedule E line? A landlord's expense cheat sheet (2026)

Updated 2026-11-08 · Lintel

Schedule E (Form 1040), Part I has one line for rent and fifteen expense lines. Most landlords lose time, and sometimes deductions, deciding where things like HOA dues or pest control go. Here is the map we use in Landlord Ledger, in plain English.

The quick table

Line	Name on the form	Typical landlord expenses
3	Rents received	Rent collected, late fees, pet rent, non-refundable fees, advance rent, deposits you kept
5	Advertising	Listing sites, “for rent” signs, paid boosts
6	Auto and travel	Standard mileage or actual car costs, plus parking, tolls and overnight travel to the rental
7	Cleaning and maintenance	Turnover cleaning, lawn care, snow removal, pest control, routine upkeep
8	Commissions	Leasing commissions paid to an agent
9	Insurance	Landlord / dwelling fire, liability and flood premiums for the year
10	Legal and other professional fees	Eviction filings, attorney, the rental's share of tax-prep fees, lease review
11	Management fees	Property manager percentage or flat fee
12	Mortgage interest paid to banks, etc.	Interest from Form 1098 for the rental's loan (interest only)
13	Other interest	Interest on a credit card or personal loan used for the rental
14	Repairs	Fixing something broken without improving it: a leak, a cracked tile, a thermostat
15	Supplies	Light bulbs, filters, smoke detectors, cleaning supplies
16	Taxes	Real estate taxes on the rental
17	Utilities	Water, sewer, trash, gas and electric that you pay
18	Depreciation expense or depletion	Building and improvement depreciation (from Form 4562 in the first year)
19	Other (list)	HOA/condo dues, software, bank fees, anything ordinary and necessary that has no line of its own

Line 20 is the total of lines 5–19, and line 21 is rents (and royalties) minus line 20. Rental losses can be limited by the passive-activity rules (Form 8582), so line 21 is not always what you end up deducting.

What does not go on Schedule E

Mortgage principal. Only the interest is deductible. Principal is paying down your own debt.
Capital improvements such as a new roof, a new HVAC system or an addition. These are depreciated over years, not deducted at once. See repairs vs. improvements.
Refundable security deposits. They are not income while you may have to give them back. See are security deposits taxable?
The value of your own labor. You can deduct materials you bought, but not your time.
Personal-use share. If you also used the property yourself (common with vacation rentals), expenses may need to be split between rental and personal days.

Five lines landlords mix up

Cleaning & maintenance (7) vs. repairs (14)

Both are deductible in the same year, so getting them “wrong” rarely changes your tax. Still, consistency matters if you are ever asked. A simple rule: recurring upkeep goes on line 7, fixing something broken goes on line 14.

HOA fees

There is no HOA line, so regular dues go on line 19 “Other”. A one-time special assessment for a capital project may need to be capitalized. Ask your tax pro.

Short-term rental platform fees

Host service fees are commonly reported as commissions (line 8) or other (line 19). Pick one and use it every year. If your guests stay on average 7 days or less, or you provide hotel-like services, the activity may not belong on Schedule E at all. That question is for a professional.

Mileage vs. car expenses

Use the standard mileage rate or actual costs (gas, repairs, depreciation) for a given car, not both. For 2026 the IRS business rate is 72.5¢ for trips through June 30 and 76¢ from July 1. Details are in our mileage guide.

Tax-prep fees

The part of your preparer's bill that relates to the rental schedule belongs on line 10. Ask your preparer to split the invoice.

Lines 1 and 2: the boxes people skip

Each property needs an address (1a) and a type code (1b): 1 single-family, 2 multi-family, 3 vacation/short-term, 4 commercial, 5 land, 6 royalties, 7 self-rental, 8 other. Line 2 asks for fair rental days and personal use days. If personal use is more than the greater of 14 days or 10% of the rental days, the vacation-home rules can limit your deductions. Track both numbers during the year, not from memory in April.

Skip the lookup entirely. In Landlord Ledger you pick a category from a dropdown and the line number fills itself in. The Schedule E tab then totals lines 3–21 for each property.

Get Landlord Ledger — $12 Free Lite version

Sources: IRS Schedule E (Form 1040) and its instructions; IRS Publication 527, Residential Rental Property. General information, not tax advice.