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

2013 Instructions for Schedule E (Form 1040)

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Supplemental Income and Loss(p1)

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2013

taxmap/instr/i1040se-000.htm#en_us_publink24332td0e35Introduction

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/schedulee.
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What's New(p1)

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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 56.5 cents per mile.
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Net Investment Income Tax.(p1)
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Beginning in 2013, individuals, estates, and trusts may be subject to the Net Investment Income Tax (NIIT). NIIT is a 3.8% tax on the lesser of net investment income or the excess of modified adjusted gross income (MAGI) over the threshold amount. Net investment income may include rental and royalty income, income from partnerships, S corporations and trusts, and income from other passive activities reported on your Schedule E. Use Form 8960, Net Investment Income Tax, to figure this tax. For more information on NIIT, go to IRS.gov and enter Net Investment Income Tax in the search box.