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IRS.gov Website
taxmap/instr/i1040se-000.htm#en_us_publink1000275776

2012 Instructions for Schedule E (Form 1040)

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Supplemental Income and Loss(p1)

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2012

taxmap/instr/i1040se-000.htm#en_us_publink_24332td0e35Introduction

Use Schedule E (Form 1040) to report income or loss from rental real estate, royalties, partnerships, S corporations, estates, trusts, and residual interests in REMICs.
You can attach your own schedule(s) to report income or loss from any of these sources. Use the same format as on Schedule E.
Enter separately on Schedule E the total income and the total loss for each part. Enclose loss figures in (parentheses).
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Future Developments(p1)

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For the latest information about developments related to Schedule E (Form 1040) and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form1040.
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What's New(p1)

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No separate payment card reporting requirements.(p1)
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Gross receipts received via payment card (credit and debit cards) and third party network payments are not separately reported on Schedule E.
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Information reporting requirements.(p1)
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Lines A and B, which address your required filing of Forms 1099 in 2012, have been moved to Part I. You only need to answer the questions on lines A and B if you are completing Part I.
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Standard mileage rate.(p1)
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The standard mileage rate for miles driven in connection with your rental activities is 55.5 cents per mile.