Schedule E line 19, other expenses: what landlords can list there
The Schedule E instructions say to enter on line 19 any ordinary and necessary expenses not listed on lines 5 through 18. Typical landlord items are software subscriptions, bank fees, rental licenses and permits, and dues. List each type with its total on the statement, and keep anything that has its own line, such as repairs or insurance, off line 19.
What line 19 is for
The instructions for Schedule E say: "Enter on line 19 any ordinary and necessary expenses not listed on lines 5 through 18." Lines 5 to 18 cover the named categories, like advertising, travel, cleaning, insurance, legal fees, management fees, interest, repairs, supplies, taxes, utilities and depreciation. Line 19 is for what is left.
The test is the same one that applies to every rental expense: ordinary (common in the business), necessary (helpful and appropriate), and related to the rental activity. IRS Publication 527 covers what rental expenses you can deduct.
Common line 19 items for a small landlord
| Expense | Why it fits line 19 | Note |
|---|---|---|
| Property management software subscription | No named line for it | Deduct the part used for rentals |
| Bank account fees on the rental account | No named line for it | Personal account fees do not count |
| Rental license, registration or permit fees | No named line for it | City or county rental registration |
| Tenant screening report costs you pay | No named line for it | Unless it is reimbursed by the applicant |
| Dues for a landlord association | No named line for it | Rental related only |
| Eviction filing court costs | Often legal or other, ask your preparer | See the legal fees post |
| Postage, certified mail for notices | Could be supplies or line 19 | Pick one and stay consistent |
If an item fits a named line, use the named line. A plumber is repairs on line 14, not line 19. Insurance is insurance. Using line 19 for things that have their own line makes a return harder to read and can draw questions.
How to list them
Line 19 has room for a short description and an amount. When there are several items, preparers often report one line "see statement" and attach a list with each type and its total. Keep that list in your records. If you use software, the report that groups expenses by category and then by account makes this a one-page job.
Example a made-up landlord has these other expenses for the year: software $240, bank fees $96, city rental registration $150 and screening reports $210. Line 19 total is $240 plus $96 plus $150 plus $210, which is $696. Check: 240 plus 96 is 336, plus 150 is 486, plus 210 is 696.
What does not go on line 19
- Mortgage principal. It is not an expense at all, only the interest is.
- Improvements. They are added to basis and depreciated, as in repair or improvement.
- Owner draws or distributions.
- Personal costs, or the personal share of a mixed cost, such as a phone plan used for both.
- Fines and penalties paid to a government, which are generally not deductible.
For the larger list of lines and what goes on each, see Schedule E expense categories.
Keep the support
Every line 19 item needs an invoice, statement or receipt that shows what it was for. A monthly software charge is supported by the invoice, and a bank fee by the statement. Put each in your books under its own account so the year-end total is one click.
This post quotes the Schedule E instructions and does not give tax advice. Ask your preparer about any item you are unsure of.
How DoorKeeping handles it
DoorKeeping maps each expense account to a Schedule E line, and its Schedule E report is built from the books. Create an account for each type of other expense, ask Claude or ChatGPT to code a bill to it, and approve with one tap. The report shows the other expenses by account so you can attach the list for line 19. DoorKeeping gives no tax advice.
Sources
- IRS, Instructions for Schedule E (Form 1040), read Oct 30, 2026
- IRS, Publication 527, Residential Rental Property (2025), read Oct 30, 2026
Questions
- What goes on Schedule E line 19?
- Ordinary and necessary expenses that are not listed on lines 5 through 18, such as software, bank fees and permits.
- Can I deduct property management software on Schedule E?
- A rental-related subscription is generally an ordinary and necessary expense and fits line 19. Ask your preparer for your facts.
- How do I list several other expenses?
- Many preparers use a statement listing each type with its total, and enter the sum on line 19.
- Can I put repairs on line 19?
- No. Repairs have their own line. Use line 19 only when no named line fits.