Form 4952-2025

Show details

4.8 out of 5

149 votes

Form 4952 is used to calculate the investment interest expense deduction for the tax year 2021. It allows individuals, estates, and trusts to determine the amount of investment interest expense they can deduct based on their net investment income, as well as any disallowed expenses that can be carried forward to future years. The form includes sections for reporting total investment interest expense, net investment income, and the final deduction amount.

Here's how it works

01. Edit your 2021 form 4952 online

Type text, add images, blackout confidential details, add comments, highlights and more.

02. Sign it in a few clicks

Draw your signature, type it, upload its image, or use your mobile device as a signature pad.

03. Share your form with others

Send form 4952 via email, link, or fax. You can also download it, export it or print it out.

How to rapidly redact Form 4952 online

Ease of Setup

DocHub User Ratings on G2

Ease of Use

DocHub User Ratings on G2

Dochub is a perfect editor for changing your forms online. Follow this straightforward instruction to edit Form 4952 in PDF format online free of charge:

Sign up and sign in. Create a free account, set a secure password, and go through email verification to start managing your templates.
Add a document. Click on New Document and choose the form importing option: upload Form 4952 from your device, the cloud, or a secure URL.
Make changes to the sample. Use the upper and left panel tools to modify Form 4952. Add and customize text, pictures, and fillable areas, whiteout unneeded details, highlight the important ones, and comment on your updates.
Get your paperwork done. Send the form to other individuals via email, create a link for faster document sharing, export the sample to the cloud, or save it on your device in the current version or with Audit Trail added.

Explore all the benefits of our editor today!

See more form 4952 versions

We've got more versions of the form 4952 form. Select the right form 4952 version from the list and start editing it straight away!

Versions	Form popularity	Fillable & printable
2023	4.6 Satisfied (51 Votes)
2022	4.8 Satisfied (28 Votes)
2021	4.8 Satisfied (149 Votes)
2020	4.3 Satisfied (110 Votes)
2019	4.2 Satisfied (32 Votes)
2018	4.3 Satisfied (229 Votes)
2017	4.4 Satisfied (182 Votes)
2016	4.3 Satisfied (189 Votes)
2015	4 Satisfied (34 Votes)
2012	3.9 Satisfied (48 Votes)

be ready to get more

Complete this form in 5 minutes or less

Get form

Got questions?

We have answers to the most popular questions from our customers. If you can't find an answer to your question, please contact us.

What does 4952 mean?

Key Takeaways. Form 4952 is used to claim a tax deduction for your investment interest expenses. The form requires you to calculate your total investment interest expense, determine your net investment income, and figure out any disallowed investment expense that can be carried forward.

When claiming investment interest form 4952 should be completed, form 4952 does not have to be completed if all but one of the following apply?

You dont have to file Form 4952 if all of the following apply. Your investment income from interest and ordinary dividends minus any qualified dividends is more than your investment interest expense. You dont have any other deductible investment expenses.

How to report margin interest paid on tax return?

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.

What qualifies for investment interest deduction?

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

Who needs to file form 4952?

IRS Form 4952 determines the amount of deductible investment interest expense as well as interest expense that can be carried forward. The form must be filed by individuals, estates, or trusts seeking a deduction for investment interest expenses.

irs form 4952

Form 4952 instructions Form 4952 PDF Form 4952 instructions PDF Form 4952, line 5 Form 4952, line 4a Form 4952 investment interest expense Form 4952 2021 Where does Form 4952 flow to

Related forms

be ready to get more

Complete this form in 5 minutes or less

Get form

What is a 4952?

Form 4952: Investment Interest Expense Deduction is a tax form distributed by the Internal Revenue Service (IRS) used to determine the amount of investment interest expense that can be deducted, as well as any interest expense that can be carried forward to a future tax year.

Where do I deduct margin interest expense?

Form 4952 is used to claim a tax deduction for your investment interest expenses. The form requires you to calculate your total investment interest expense, determine your net investment income, and figure out any disallowed investment expense that can be carried forward.

What qualifies as investment interest expense?

Investment interest expense is interest paid or accrued on a loan or part of a loan that is allocable to property held for investment (as defined later). Include investment interest expense reported to you on Schedule K-1 from a partnership or an S corporation.

Form 4952-2025

Here's how it works

How to rapidly redact Form 4952 online

See more form 4952 versions

Complete this form in 5 minutes or less

Got questions?

What does 4952 mean?

When claiming investment interest form 4952 should be completed, form 4952 does not have to be completed if all but one of the following apply?

How to report margin interest paid on tax return?

What qualifies for investment interest deduction?

Who needs to file form 4952?

Complete this form in 5 minutes or less

People also ask

What is a 4952?

Where do I deduct margin interest expense?

What qualifies as investment interest expense?

Related links

Try more PDF tools