Tax Form 4952 is used to figure the amount of investment interest expense you can deduct for 2005 and the amount you can carry forward to future years. Your investment interest expense deduction is limited to your net investment income.
If you are an individual, estate, or a trust, you must file Form 4952 to claim a deduction for your investment interest expense.
Exception: You do not have to file Form 4952 if all of the following apply.
- You have no other deductible investment expenses
- Your investment interest expense is not more than your investment income from interest and ordinary dividends minus any qualified dividends
- You have no disallowed investment interest expense from 2004
| Form name | Instructions | Form |
|---|---|---|
| 2008 Federal Tax Form 4952 - Investment Interest Expense Deduction |  |
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| 2007 Federal Tax Form 4952 - Investment Interest Expense Deduction | |
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| 2006 Federal Tax Form 4952 - Investment Interest Expense Deduction | - | |
| 2005 Federal Tax Form 4952 - Investment Interest Expense Deduction | - | |
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