Form 4952 - Investment Interest Expense Deduction

The Form 4952 is used for calculating the Investment Interest Expense Deduction for individual tax returns. This form helps taxpayers determine the amount of investment interest expense they can deduct for the current year and any amount that can be carried forward to future years. The deduction is limited to the net investment income. You can find more information about Form 4952 and its usage in Publication 535, Business Expenses, Publication 550, Investment Income and Expenses, and Publication 925, Passive Activity and At-Risk Rules, on here.