U.S. · Tax forms
Schedule E line 19, other expenses.
The catch-all line for rental and royalty costs with no line of their own.
Line 19 (“Other (list)”) is for ordinary and necessary expenses not listed on lines 5 through 18. The instructions say you may also deduct on this line part or all of the cost of certain energy efficient commercial building property under section 179D.
Look up a line item
Result
Schedule E expense lines around line 19 (2025 form)
| Item | Meaning | What the IRS says |
|---|---|---|
| Lines 5 to 18 | Named expenses | Advertising, auto and travel, cleaning and maintenance, commissions, insurance, legal and other professional fees, management fees, mortgage interest, other interest, repairs, supplies, taxes, utilities, depreciation expense or depletion |
| Line 19 | Other (list) | Ordinary and necessary expenses not listed on lines 5 through 18 |
| Line 20 | Total expenses | Add lines 5 through 19 |
| Line 21 | Income or loss | Subtract line 20 from line 3 (rents) and/or 4 (royalties) |
| Not allowed | Your own labor; capital investments | The instructions say do not deduct the value of your own labor or amounts paid for capital investments or improvements |
| Part of a home | Renting out only part | Deduct the part of your expenses that applies to the rented part |
| Section 179D | Energy efficient commercial building property | May be deducted on line 19; see section 179D, Form 7205 and Rev. Proc. 2024-23 |
What belongs here and what does not
The instructions give one test for line 19: the expense must be ordinary and necessary and not already listed on lines 5 through 18. If an item fits a named line, such as insurance or repairs, it belongs there. The general instructions also bar deducting the value of your own labor or amounts paid for capital investments or capital improvements, which are generally depreciated on line 18 instead.
Listing the items
The form labels the line “Other (list)”, so you list the type of expense and amount. The line 19 amount is included in total expenses on line 20, and line 20 is also totalled across properties on line 23e.
The section 179D note
The instructions say you may be able to deduct on line 19 part or all of the cost of energy efficient commercial building property and energy efficient building retrofit property placed in service during the tax year, and point to section 179D, Form 7205 and its instructions, and Rev. Proc. 2024-23. Whether a property qualifies is a question for those documents.
Worked example
Lee has one rental. A $95 local rental license fee does not match any of lines 5 through 18, so Lee writes “Rental license fee” and $95 on line 19. If lines 5 through 18 total $4,105, line 20 is $4,200. Names, figures and the sample expense are made up; whether a cost is deductible is for you or your preparer to decide.
More line pages in this set
Related lines: Schedule E Line 18, Schedule E Line 16.
Sources
- Instructions for Schedule E (Form 1040) (2025): Line 19 instructions and the general instructions for lines 5 through 21. Page last reviewed or updated April 30, 2026. Read November 2, 2026.
- Schedule E (Form 1040) (2025): The printed expense lines 5 through 21 wording. Read November 2, 2026.
Tax year 2025 instructions (page last reviewed or updated April 30, 2026). The line labels were read from the Schedule E (Form 1040) PDF the IRS had posted on the date read, which is the 2025 edition; line numbers can shift between years, so check them against the form for your tax year. Names and figures in worked examples are made up.
Frequently asked questions
What is Schedule E line 19?
The line for ordinary and necessary expenses not listed on lines 5 through 18. The form labels it “Other (list)”.
Where does the line 19 amount go?
It is part of total expenses on line 20, which adds lines 5 through 19.
Can I deduct my own labor on line 19?
No. The general instructions say not to deduct the value of your own labor or amounts paid for capital investments or capital improvements.
What is the section 179D note?
The instructions say you may be able to deduct on line 19 part or all of the cost of energy efficient commercial building property and retrofit property placed in service during the year; see section 179D, Form 7205 and Rev. Proc. 2024-23.
What if I rent out only part of my home?
The instructions say to deduct the part of your expenses that applies to the rented part.
Not tax advice
This page summarizes IRS instructions, mostly written for the people who prepare the form, and is not tax, legal or financial advice. A CPA or an enrolled agent can confirm what a line means for your return. Everything runs in your browser; nothing you enter is sent anywhere.