Use this form to figure the amount of investment interest expense you can deduct for the current year and the amount you can carry forward to future years. Your investment interest expense deduction is limited to your net investment income. Current Revision Form 4952 PDF Recent Developments None at this time. Other Items You May Find Useful All Form 4952 Revisions About Publication 535, Business Expenses About Publication 550, Investment Income and Expenses About Publication 925, Passive Activity and At-Risk Rules Other Current Products Related About Form 1041, U.S. Income Tax Return for Estates and Trusts About Form 1116, Foreign Tax Credit (Individual, Estate, or Trust) About Form 6198, At-Risk Limitations About Form 6251, Alternative Minimum Tax - Individuals About Form 8582, Passive Activity Loss Limitations About Form 8814, Parent's Election to Report Child's Interest and Dividends About Schedule I (Form 1041), Alternative Minimum Tax - Estates and Trusts
