The IRS Supplemental Income and Loss is referred to Schedule E.
Use the Schedule E (Form 1040) to report income, expenses, loss from rental real estate, royalties, partnerships, S corporations, estates, trusts, and residual interests in REMICs.
You should refer to your tax advisor for their professional review. Information here is not prepared professionally and may be subject to change. Your tax advisor will be able to discuss with you the laws and how it pertains to you.