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Information about Form 4952, Investment Interest Expense Deduction, including recent updates, related forms and instructions on how to file. 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.

Use Form 4952, Investment Interest Expense Deduction, 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.

For tax years beginning on or after January 1, 2021, black lung benefit trusts will use Form 6069, Return of Certain Excise Taxes on Mine Operators, Black Lung Trusts, and Other Persons Under Sections 4951, 4952, and 4953, to meet reporting requirements under section 6033. If initial taxes are imposed on the trust or certain related parties under section 4951 or 4952, the trust or related party will report the initial excise tax using Part II or Part III, respectively, of Form 6069.

For tax years beginning on or after January 1, 2021, black lung benefit trusts will use Form 6069, Return of Certain Excise Taxes on Mine Operators, Black Lung Trusts, and Other Persons Under Sections 4951, 4952, and 4953, to meet reporting requirements under section 6033. If initial taxes are imposed on the trust or certain related parties under section 4951 or 4952, the trust or related party will report the initial excise tax using Part II or Part III, respectively, of Form 6069.

Review a list of current tax year Free File Fillable Forms and their limitations.

Get line-by-line instructions for the most commonly used free file fillable forms.