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Form4952OMB No. 15450191Investment Interest Expense DeductionDepartment of the Treasury Internal Revenue Service (99)2021Go to www.irs.gov/Form4952 for the latest information. Attach to your tax return.

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How to fill out the IRS 4952_DSA online

This guide provides comprehensive, step-by-step instructions for filling out the IRS Form 4952_DSA online, which is used to calculate the investment interest expense deduction. Designed to be accessible for all users, this guide will support you through the process.

Follow the steps to complete the IRS 4952_DSA online.

  1. Click ‘Get Form’ button to access the IRS Form 4952_DSA online and open it for editing.
  2. Begin by entering your identifying information as shown on your tax return, including your name and any necessary identification numbers.
  3. In Part I, provide the total investment interest expense you paid or accrued during the tax year. This includes any investment interest reported to you on Schedule K-1 from partnerships or S corporations.
  4. Complete Part II by calculating your net investment income. Start with the gross income from property held for investment, and ensure to exclude net gains from property dispositions.
  5. During this section, report qualified dividends and net capital gains as instructed, being mindful of any deductions that may apply.
  6. In Part III, compute the investment interest expense deduction by subtracting your investment expenses from your net investment income and determine how much can be carried forward.
  7. Once all fields are accurately filled out, review your entries for any errors or omissions.
  8. Finally, save your changes, download the completed form, print it for your records, or share it as needed to attach to your tax return.

Start filling out your IRS 4952_DSA form online today to ensure you claim your investment interest expense deduction accurately.

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Investment (margin) interest deduction is claimed on Form 4952 Investment Interest Expense Deduction and the allowable deduction will flow to Schedule A (Form 1040) Itemized Deductions, Line 9 to be claimed as an itemized deduction, up to the amount of your investment income.

You can only take a deduction for investment interest expenses when the assets you buy produce taxable income, such as interest, dividends, capital gains or royalties. In other words, if you use that borrowed money to buy assets that generate tax-free income, you are not allowed to take a deduction.

An investment interest expense is any amount of interest that is paid on loan proceeds used to purchase investments or securities. Investment interest expenses include margin interest used to leverage securities in a brokerage account and interest on a loan used to buy property held for investment.

What qualifies for deduction. The deduction applies to interest on money borrowed to buy property that will produce investment income—interest, dividends, annuities or royalties—or that you expect to appreciate in value, allowing you to sell it at a gain in the future.

Investment interest is deductible only to the extent of the taxpayer's net investment income. Any excess investment interest expense that is disallowed is carried forward indefinitely until net investment income is recognized.

Use Form 4952 to figure the amount of investment interest expense you can deduct for 2022 and the amount you can carry forward to future years. Your investment interest expense deduction is limited to your net investment income. For more information, see Pub. 550, Investment Income and Expenses.

The IRS does allow you to carry forward the disallowed deduction into future years, however. In this example, you can use the $2,000 in disallowed expenses for this year in a future year, but the same restrictions continue to apply. You must have net investment income to deduct qualifying investment interest.

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232
Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
Privacy Notice
Legal Hub
Content Takedown Policy
Bug Bounty Program
About Us
Blog
Affiliates
Contact Us
Delete My Account
Site Map
Industries
Forms in Spanish
Localized Forms
State-specific Forms
Forms Kit
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate WorkFlow
DocHub
Instapage
Social Media
Call us now toll free:
+1 833 426 79 33
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232
IRS 4952_DSA
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