Sample · no account
2025 CPA packet · Oak Street duplex, Pine Court, and Cedar Lane
A public sample capital packet a CPA can open with no account. Line 18 on the Schedule E grid is blank. The register shows a Pub 946 Table A-6 draft. Not a filed Form 4562.
Sample books. Oak Street duplex, Pine Court, and Cedar Lane are not a real landlord. Forward this page. Your own packet still downloads as CSV from Reports.
This is a public sample. There is no PDF of your books and no login share link. You still send your own CSV from Reports.
1. Cover
Books grouped like IRS Schedule E Part I — one column per property — plus the asset register and line 18 draft. Give this packet to your preparer.
- Calendar year
- 2025
- Properties in this file
- 3
- Rows in the totals
- 73
- Rents received · line 3
- $68,400.00
- Insurance · line 9
- $4,428.00
- Mortgage interest · line 12
- $26,060.00
- Taxes · line 16
- $13,380.00
- Total expenses · line 20
- $54,726.00
- Before limitations · line 21
- $13,674.00
- Line 18 typed
- $0.00
- Line 18 draft
- $24,629.16
- Security deposits (not income)
- 2
Tie these cells to the 1098 from each lender.
Schedule E grid uses this number only.
Draft for your CPA — not a filed Form 4562
- Oak Street duplexSchedule E line 1a · 14 Oak St
- Pine CourtSchedule E line 1a · 88 Pine Ct
- Cedar LaneSchedule E line 1a · 402 Cedar Ln
For your CPA
2025 calendar-year books from RentLedger.pro for All properties. 73 rows in the Schedule E totals. Nothing in this file is marked to fix before you send it. Bring Form 1098 from each lender, last year’s Form 4562 if you have one, and a mileage log if you drove. This file has no Social Security numbers. Line 18 draft is Pub 946 Table A-6. Your CPA files Form 4562.
Not in this file
- Social Security numbers
- Filed Form 4562 (line 18 draft in this file is Pub 946 Table A-6 worksheet math)
- IRS standard mileage rate
- Form 1098 import
- e-file or a filed Form 1040
2. Schedule E Part I
Same lines as Schedule E Part I. One column per property. Line 18 on this grid is only what was typed — $0.00. The draft is the next row, not the filed cell.
| Line | Schedule E name | A14 Oak St | B88 Pine Ct | C402 Cedar Ln | Total | % of rents |
|---|---|---|---|---|---|---|
| Income | ||||||
| 3 | Rents received | $22,200.00 | $26,400.00 | $19,800.00 | $68,400.00 | +100% |
| 4 | Royalties | — | — | — | — | 0% |
| Expenses | ||||||
| 5 | Advertising | $180.00 | $95.00 | $145.00 | $420.00 | +1% |
| 6 | Auto and travel | $412.00 | — | — | $412.00 | +1% |
| 7 | Cleaning | $420.00 | $360.00 | — | $780.00 | +1% |
| 8 | Commissions | — | — | $825.00 | $825.00 | +1% |
| 9 | Insurance | $1,680.00 | $1,560.00 | $1,188.00 | $4,428.00 | +6% |
| 10 | Legal and professional | $375.00 | $250.00 | $150.00 | $775.00 | +1% |
| 11 | Management fees | $1,776.00 | — | — | $1,776.00 | +3% |
| 12 | Mortgage interest | $11,840.00 | $14,220.00 | — | $26,060.00 | +38% |
| 13 | Other interest | $48.00 | — | — | $48.00 | +0% |
| 14 | Repairs | $1,566.00 | $540.00 | $410.00 | $2,516.00 | +4% |
| 15 | Supplies | $96.00 | $72.00 | $54.00 | $222.00 | +0% |
| 16 | Taxes | $4,860.00 | $5,400.00 | $3,120.00 | $13,380.00 | +20% |
| 17 | Utilities | $1,240.00 | $980.00 | — | $2,220.00 | +3% |
| 18 | DepreciationTyped — the filed cell | — | — | — | — | — |
| Line 18 draft (Table A-6 — not in the filed cells)Draft for your CPA — not a filed Form 4562 | $8,414.38 | $10,180.80 | $6,033.98 | $24,629.16 | — | |
| 19 | Other | $288.00 | $216.00 | $360.00 | $864.00 | +1% |
| Totals | ||||||
| 20 | Total expenses | $24,781.00 | $23,693.00 | $6,252.00 | $54,726.00 | +80% |
| 21 | Income or (loss) | $-2,581.00 | $2,707.00 | $13,548.00 | $13,674.00 | +20% |
3. Asset register and line 18
Line 18 typed is $0.00. Line 18 draft is $24,629.16. Draft for your CPA — not a filed Form 4562. Inputs on file. Current-year deduction left for your CPA.
| Property | Line 18 typed | Line 18 draft | Difference |
|---|---|---|---|
| Oak Street duplex | $0.00 | $8,414.38 | $8,414.38 |
| Pine Court | $0.00 | $10,180.80 | $10,180.80 |
| Cedar Lane | $0.00 | $6,033.98 | $6,033.98 |
Asset register
| Asset | Property | In service | Basis | Draft | Method |
|---|---|---|---|---|---|
Cedar Lane building Building | Cedar Lane | 2021-06-01 | $160,000.00 | $5,817.60 | GDS 27.5 mid-month · Pub 946 Table A-6 |
Cedar HVAC replacement Improvement | Cedar Lane | 2025-04-12 | $8,400.00 | $216.38 | GDS 27.5 mid-month · Pub 946 Table A-6 |
Oak Street building Building | Oak Street duplex | 2024-01-15 | $225,000.00 | $8,181.00 | GDS 27.5 mid-month · Pub 946 Table A-6 |
Oak roof replacement Improvement | Oak Street duplex | 2025-07-01 | $14,000.00 | $233.38 | GDS 27.5 mid-month · Pub 946 Table A-6 |
Pine Court building Building | Pine Court | 2023-03-01 | $280,000.00 | $10,180.80 | GDS 27.5 mid-month · Pub 946 Table A-6 |
4. Improvements this year
Capital work placed in service in 2025. These rows stay off line 14.
| Property | Description | In service | Cost | Line 18 draft |
|---|---|---|---|---|
| Cedar Lane | Cedar HVAC replacement | 2025-04-12 | $8,400.00 | $216.38 |
| Oak Street duplex | Oak roof replacement | 2025-07-01 | $14,000.00 | $233.38 |
5. Books
73 rows in the Schedule E totals. Deposit and capital rows stay in the file and off lines 3, 14, 20, and 21.
In the totals
| Date | Property | Amount | Category | Schedule E | Note |
|---|---|---|---|---|---|
| 2025-01-01 | Oak Street duplex | $1,850.00 | Rental Income | 3 · Rents received | Oak rent |
| 2025-01-01 | Pine Court | $2,200.00 | Rental Income | 3 · Rents received | Pine rent |
| 2025-01-01 | Cedar Lane | $1,650.00 | Rental Income | 3 · Rents received | Cedar rent |
| 2025-01-05 | Oak Street duplex | $288.00 | Other Expenses | 19 · Other (list) | Oak HOA |
| 2025-01-05 | Cedar Lane | $360.00 | Other Expenses | 19 · Other (list) | Cedar HOA |
| 2025-01-15 | Oak Street duplex | $2,430.00 | Taxes | 16 · Taxes | Oak property tax installment |
| 2025-01-15 | Pine Court | $2,700.00 | Taxes | 16 · Taxes | Pine property tax installment |
| 2025-01-15 | Cedar Lane | $1,560.00 | Taxes | 16 · Taxes | Cedar property tax installment |
| 2025-02-01 | Oak Street duplex | $1,850.00 | Rental Income | 3 · Rents received | Oak rent |
| 2025-02-01 | Pine Court | $2,200.00 | Rental Income | 3 · Rents received | Pine rent |
| 2025-02-01 | Cedar Lane | $1,650.00 | Rental Income | 3 · Rents received | Cedar rent |
| 2025-02-08 | Oak Street duplex | $180.00 | Advertising | 5 · Advertising | Oak listing |
| 2025-02-15 | Oak Street duplex | $1,240.00 | Utilities | 17 · Utilities | Oak utilities |
| 2025-02-18 | Pine Court | $980.00 | Utilities | 17 · Utilities | Pine utilities |
| 2025-02-22 | Cedar Lane | $150.00 | Legal and Professional Fees | 10 · Legal and other professional fees | Cedar lease review |
| 2025-03-01 | Oak Street duplex | $1,850.00 | Rental Income | 3 · Rents received | Oak rent |
| 2025-03-01 | Pine Court | $2,200.00 | Rental Income | 3 · Rents received | Pine rent |
| 2025-03-01 | Cedar Lane | $1,650.00 | Rental Income | 3 · Rents received | Cedar rent |
| 2025-03-01 | Oak Street duplex | $1,680.00 | Insurance | 9 · Insurance | Oak landlord policy |
| 2025-03-01 | Pine Court | $1,560.00 | Insurance | 9 · Insurance | Pine landlord policy |
| 2025-03-01 | Cedar Lane | $1,188.00 | Insurance | 9 · Insurance | Cedar landlord policy |
| 2025-03-04 | Cedar Lane | $145.00 | Advertising | 5 · Advertising | Cedar listing |
| 2025-03-06 | Cedar Lane | $825.00 | Commissions | 8 · Commissions | Cedar leasing commission |
| 2025-03-20 | Oak Street duplex | $420.00 | Cleaning and Maintenance | 7 · Cleaning and maintenance | Oak turnover clean |
| 2025-04-01 | Oak Street duplex | $1,850.00 | Rental Income | 3 · Rents received | Oak rent |
| 2025-04-01 | Pine Court | $2,200.00 | Rental Income | 3 · Rents received | Pine rent |
| 2025-04-01 | Cedar Lane | $1,650.00 | Rental Income | 3 · Rents received | Cedar rent |
| 2025-04-10 | Oak Street duplex | $375.00 | Legal and Professional Fees | 10 · Legal and other professional fees | Oak tax prep allocated |
| 2025-04-10 | Pine Court | $250.00 | Legal and Professional Fees | 10 · Legal and other professional fees | Pine tax prep allocated |
| 2025-04-12 | Pine Court | $95.00 | Advertising | 5 · Advertising | Pine listing |
| 2025-05-01 | Oak Street duplex | $1,850.00 | Rental Income | 3 · Rents received | Oak rent |
| 2025-05-01 | Pine Court | $2,200.00 | Rental Income | 3 · Rents received | Pine rent |
| 2025-05-01 | Cedar Lane | $1,650.00 | Rental Income | 3 · Rents received | Cedar rent |
| 2025-05-19 | Oak Street duplex | $640.00 | Repairs | 14 · Repairs | Oak dishwasher |
| 2025-06-01 | Oak Street duplex | $1,850.00 | Rental Income | 3 · Rents received | Oak rent |
| 2025-06-01 | Pine Court | $2,200.00 | Rental Income | 3 · Rents received | Pine rent |
| 2025-06-01 | Cedar Lane | $1,650.00 | Rental Income | 3 · Rents received | Cedar rent |
| 2025-06-06 | Pine Court | $360.00 | Cleaning and Maintenance | 7 · Cleaning and maintenance | Pine lawn and clean |
| 2025-06-11 | Cedar Lane | $410.00 | Repairs | 14 · Repairs | Cedar faucet and caulk |
| 2025-06-11 | Cedar Lane | $54.00 | Supplies | 15 · Supplies | Cedar paint and tape |
| 2025-07-01 | Oak Street duplex | $1,850.00 | Rental Income | 3 · Rents received | Oak rent |
| 2025-07-01 | Pine Court | $2,200.00 | Rental Income | 3 · Rents received | Pine rent |
| 2025-07-01 | Cedar Lane | $1,650.00 | Rental Income | 3 · Rents received | Cedar rent |
| 2025-07-15 | Oak Street duplex | $2,430.00 | Taxes | 16 · Taxes | Oak property tax installment |
| 2025-07-15 | Pine Court | $2,700.00 | Taxes | 16 · Taxes | Pine property tax installment |
| 2025-07-15 | Cedar Lane | $1,560.00 | Taxes | 16 · Taxes | Cedar property tax installment |
| 2025-07-16 | Pine Court | $540.00 | Repairs | 14 · Repairs | Pine deck board |
| 2025-08-01 | Oak Street duplex | $1,850.00 | Rental Income | 3 · Rents received | Oak rent |
| 2025-08-01 | Pine Court | $2,200.00 | Rental Income | 3 · Rents received | Pine rent |
| 2025-08-01 | Cedar Lane | $1,650.00 | Rental Income | 3 · Rents received | Cedar rent |
| 2025-08-07 | Oak Street duplex | $428.00 | Repairs | 14 · Repairs | Oak drywall patch |
| 2025-08-14 | Oak Street duplex | $96.00 | Supplies | 15 · Supplies | Oak filters and hardware |
| 2025-09-01 | Oak Street duplex | $1,850.00 | Rental Income | 3 · Rents received | Oak rent |
| 2025-09-01 | Pine Court | $2,200.00 | Rental Income | 3 · Rents received | Pine rent |
| 2025-09-01 | Cedar Lane | $1,650.00 | Rental Income | 3 · Rents received | Cedar rent |
| 2025-09-04 | Oak Street duplex | $186.00 | Repairs | 14 · Repairs | Oak plumbing |
| 2025-09-22 | Pine Court | $72.00 | Supplies | 15 · Supplies | Pine smoke detectors |
| 2025-10-01 | Oak Street duplex | $1,850.00 | Rental Income | 3 · Rents received | Oak rent |
| 2025-10-01 | Pine Court | $2,200.00 | Rental Income | 3 · Rents received | Pine rent |
| 2025-10-01 | Cedar Lane | $1,650.00 | Rental Income | 3 · Rents received | Cedar rent |
| 2025-10-21 | Oak Street duplex | $312.00 | Repairs | 14 · Repairs | Oak garbage disposal |
| 2025-11-01 | Oak Street duplex | $1,850.00 | Rental Income | 3 · Rents received | Oak rent |
| 2025-11-01 | Pine Court | $2,200.00 | Rental Income | 3 · Rents received | Pine rent |
| 2025-11-01 | Cedar Lane | $1,650.00 | Rental Income | 3 · Rents received | Cedar rent |
| 2025-11-02 | Pine Court | $216.00 | Other Expenses | 19 · Other (list) | Pine software and bank fees |
| 2025-11-18 | Oak Street duplex | $412.00 | Auto and Travel | 6 · Auto and travel | Oak mileage and parking — typed |
| 2025-12-01 | Oak Street duplex | $1,850.00 | Rental Income | 3 · Rents received | Oak rent |
| 2025-12-01 | Pine Court | $2,200.00 | Rental Income | 3 · Rents received | Pine rent |
| 2025-12-01 | Cedar Lane | $1,650.00 | Rental Income | 3 · Rents received | Cedar rent |
| 2025-12-28 | Oak Street duplex | $48.00 | Other Interest | 13 · Other interest | Oak card interest |
| 2025-12-31 | Oak Street duplex | $1,776.00 | Management Fees | 11 · Management fees | Oak property manager — 8% of collected rent |
| 2025-12-31 | Oak Street duplex | $11,840.00 | Mortgage Interest | 12 · Mortgage interest paid to banks, etc. | Oak Form 1098 interest |
| 2025-12-31 | Pine Court | $14,220.00 | Mortgage Interest | 12 · Mortgage interest paid to banks, etc. | Pine Form 1098 interest |
Deposits and review
| Date | Property | Amount | Category | Schedule E | Note |
|---|---|---|---|---|---|
| 2025-03-01 | Oak Street duplex | $1,850.00 | Security Deposits | no — deposit | security deposit — not income if you plan to return it |
| 2025-03-06 | Cedar Lane | $1,650.00 | Security Deposits | no — deposit | security deposit — not income if you plan to return it |
| 2025-04-12 | Cedar Lane | $8,400.00 | Capital improvement | no — capital | capital improvement — not line 14 |
| 2025-07-01 | Oak Street duplex | $14,000.00 | Capital improvement | no — capital | capital improvement — not line 14 |
6. What to fix and bring
Nothing in this sample is marked to fix before you send it.
Bring
Form 1098 — tie out line 12
Books show $26060.00 on line 12. Tie this to the 1098 from the lender.
Depreciation (Form 4562)
Line 18 typed is $0.00. Line 18 draft is $24629.16 (GDS 27.5 mid-month · Pub 946 Table A-6). Inputs on file. Current-year deduction left for your CPA.
Mileage log, if you drove for the rental
Line 6 is $412.00 typed. Bring the mileage log.
Capital improvements in the books
2 rows are off line 14. Add each one to the asset register if it is not there yet.
Security deposits — not income
2 deposit rows are listed for the CPA and left out of line 3. Recategorize as Rental Income or Other Income only if forfeited.
1099-NEC copies you issued, if any
Schedule E asks whether you made payments that require a 1099. Bring copies you issued.