Which ITR Should I File for Two House Properties?
For AY 2026-27, ITR-1 has been expanded to allow eligible resident individuals to report income from up to two house properties. ITR-4 also allows up to two house properties for eligible presumptive-tax taxpayers.
Quick Answer
In practical terms, For AY 2026-27, ITR-1 has been expanded to allow eligible resident individuals to report income from up to two house properties. ITR-4 also allows up to two house properties for eligible presumptive-tax taxpayers.
Who can use the simpler ITR forms?
The Income Tax Department specifically lists “Two House Properties” as an AY 2026-27 change to ITR-1 and ITR-4.
What to check before choosing the ITR
The form decision still depends on residential status, total income, capital gains, foreign assets/income, directorship, unlisted shares, losses and other exclusions. If those conditions make ITR-1/4 unavailable, another form may be required.
When another ITR may be required
Check the complete income profile rather than selecting a form based only on the number of properties.
Practical filing tip
If you own two house properties, review the applicable house-property rules and your other income sources before selecting the ITR. Keep property-wise ownership, rent and interest details ready.
Related EZTax Questions
- Who Can File ITR-1 (Sahaj) for AY 2026-27?
- Who Can File ITR-4 (Sugam) for AY 2026-27?
- Which ITR Should I File for More Than Two House Properties?
