Form 4952 - Investment Interest Expense Deduction (2015)

Form 4952
Department of the Treasury
Internal Revenue Service (99)
Investment Interest Expense Deduction
Information about Form 4952 and its instructions is at www.irs.gov/form4952.
Attach to your tax return.
OMB No. 1545-0191
2014
Attachment
Sequence No.
51
Name(s) shown on return Identifying number
Part I
Total Investment Interest Expense
1 Investment interest expense paid or accrued in 2014 (see instructions) . . . . . . . . 1
2 Disallowed investment interest expense from 2013 Form 4952, line 7 . . . . . . . . . 2
3 Total investment interest expense. Add lines 1 and 2 . . . . . . . . . . . . . . 3
Part II
Net Investment Income
4
a
Gross income from property held for investment (excluding any net
gain from the disposition of property held for investment) . . .
4a
b Qualified dividends included on line 4a . . . . . . . . . 4b
c Subtract line 4b from line 4a . . . . . . . . . . . . . . . . . . . . . . 4c
d Net gain from the disposition of property held for investment . . 4d
e
Enter the smaller of line 4d or your net capital gain from the
disposition of property held for investment (see instructions) .
4e
f Subtract line 4e from line 4d . . . . . . . . . . . . . . . . . . . . . . 4f
g
Enter the amount from lines 4b and 4e that you elect to include in investment income (see
instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4g
h Investment income. Add lines 4c, 4f, and 4g . . . . . . . . . . . . . . . . . 4h
5 Investment expenses (see instructions) . . . . . . . . . . . . . . . . . . . 5
6
Net investment income. Subtract line 5 from line 4h. If zero or less, enter -0- . . . . . .
6
Part III
Investment Interest Expense Deduction
7
Disallowed investment interest expense to be carried forward to 2015. Subtract line 6 from
line 3. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . .
7
8 Investment interest expense deduction. Enter the smaller of line 3 or 6. See instructions . .
8
For Paperwork Reduction Act Notice, see page 4.
Cat. No. 13177Y
Form 4952 (2014)
Page 1/4
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Form 4952 - Investment Interest Expense Deduction (2015) PDF

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