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Rental payments received from real estate entered on the Trial balance worksheet are not flowing to form 1065

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🧩 Key Point About Where Rental Activity Flows

Use this when you need to confirm the correct reporting location for rental activity for a partnership.

Step 1: Understand what Form 1065 page 1, line 1a is for

Form 1065 page 1, line 1a is for reporting gross receipts, not rental activity.

Step 2: Use Form 8825 for partnership rental activity

Rental activity for a partnership is reported on Form 8825.

Step 3: Confirm the correct line flow into Form 1065

The income or loss from Form 8825, line 17 flows to Form 1065, page 4, line 2.

Step 4: Verify the Schedule K-1 line

Then it flows on to the Schedule K-1, line 2 - Net Rental real estate income.

Tags: federal,form