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		03-05-2020
	
		
		08:21 PM
	
	
	
	
	
	
	
	
	
	
	
	
	
	
		
	
				
		
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Thank you for your reply. Expenses reported on page 1 of 1065 is considered ordinary expense while reporting on Form 8825 is considered as Net rental real estate income/expense. Ordinary income/expense maybe treated as self-employment income while rental income/expense may not.