Farm CPA Report

Farm CPA Report

Form 8825 Has New Codes to Provide Information to the IRS

Form 8825 has been expanded with new codes that taxpayers need to enter

Paul Neiffer's avatar
Paul Neiffer
Jan 28, 2026
∙ Paid
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Photo by K. Mitch Hodge on Unsplash

IRS Form 8825 is used to report income from rental activities on a partnership or corporate income tax return.

The new 2025 Form has been materially changed by the IRS, and you may now need to report additional information to the IRS for each rental property.

In the past, you were simply required to report the following information about your rental property:

  • Address

  • Type of property (residential, commercial, land, etc.)

  • Number of days rented

  • Number of personal days

The new Form has changed the format of this information and added a new column C that you must report a Code based on how you acquired the property as follows:

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