How to report other expenses on the updated Form 8825

In years prior to 2025, deductions that weren’t listed on Form 8825, lines 3 through 14, were reported on line 15. Now that new lines have been added to Form 8825, partnerships and S corporations that aren’t required to file Schedule M-3 should treat Form 8825, line 17 the same way, as line 15 was used in previous years. Partnerships and S corporations that are required to file Schedule M-3 are now required to attach Schedule(s) A (Form 8825) and report the total on Form 8825, line 17. If Schedule A is required, any other expenses not already reported on lines 1 through 20 of Schedule A or lines 3 through 14 of Form 8825 should be reported on line 30 of Schedule A.