IRS Form 4952 2017 Investment Interest Expense Deduction

IRS Form 4952, "Investment Interest Expense Deduction" is a tax form issued by the United States Internal Revenue Service. The latest version of the form was released in January 1, 2017. A up-to-date fillable 4952 Form in PDF is available for download below.

The "Investment Interest Expense Deduction" can be filed digitally and submitted online or printed out and sent to the IRS mailing address.

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4952
OMB No. 1545-0191
Investment Interest Expense Deduction
2017
Form
Go to www.irs.gov/Form4952 for the latest information.
Department of the Treasury
Attachment
Attach to your tax return.
51
Sequence No.
Internal Revenue Service (99)
Name(s) shown on return
Identifying number
Part I
Total Investment Interest Expense
1
1
Investment interest expense paid or accrued in 2017 (see instructions)
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2
Disallowed investment interest expense from 2016 Form 4952, line 7 .
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2
3
Total investment interest expense. Add lines 1 and 2 .
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3
Part II
Net Investment Income
4 a Gross income from property held for investment (excluding any net
4a
gain from the disposition of property held for investment) .
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b Qualified dividends included on line 4a .
4b
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c Subtract line 4b from line 4a
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4c
d Net gain from the disposition of property held for investment .
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4d
e Enter the smaller of line 4d or your net capital gain from the
disposition of property held for investment (see instructions) .
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4e
f
Subtract line 4e from line 4d
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4f
g Enter the amount from lines 4b and 4e that you elect to include in investment income (see
instructions) .
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4g
h Investment income. Add lines 4c, 4f, and 4g
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4h
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Investment expenses (see instructions) .
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6
Net investment income. Subtract line 5 from line 4h. If zero or less, enter -0- .
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6
Part III
Investment Interest Expense Deduction
7
Disallowed investment interest expense to be carried forward to 2018. Subtract line 6 from
line 3. If zero or less, enter -0- .
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7
8
Investment interest expense deduction. Enter the smaller of line 3 or 6. See instructions .
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4952
For Paperwork Reduction Act Notice, see page 4.
Form
(2017)
Cat. No. 13177Y

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