In this video we'll be going over IRS form 4952 investment interest expense deduction this is a one to one page tax form that you can file uh to determine the amount of investment interest expense that you can deduct for the tax year and the amount that you can carry forward to Future years as a reminder your investment interest expense deduction is limited to your net investment income there's more information in IRS publication 550 investment income and expenses if you are an individual estate or a trust you must file this form in order to claim a deduction for your investment interest expense on your tax return however there are exceptions you do not have to file this form if all of the following apply one your investment income from interest in ordinary dividends minus qualified dividends is more than your investment interest expense two you do not have any other deductible investment expenses and three you do not have any carryover of disallowed investment interest expense from the previous tax year if you paid or accrued interest on a loan and use the loan proceeds for multiple purposes you may have to allocate the interest this would be necessary because different rules applied to investment interest versus personal interest trade or business interest mortgage interest and passive activity interest you can refer to publication 535 business expenses for more details so there are three parts to this one-page tax form in part one we'll go over the total investment interest expense part two will determine the net investment income and then in part three we'll calculate the amount to be deducted on the current tax year and then the amount to be carried forward into the future under investment interest expense deduction so for line one...
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How to prepare Form 4952
About Form 4952
Form 4952 is a tax form provided by the Internal Revenue Service (IRS) in the United States. It is known as the "Investment Interest Expense Deduction" form, and it is used to calculate and claim a deduction for interest expenses related to investment activities. Individuals who engage in investment activities, such as owning stocks, bonds, or other types of investment properties, may need to file Form 4952. This form is generally required when an individual incurs investment interest expenses that exceed their investment income for the year. Investment interest expenses include any interest paid or accrued on loans or other borrowed money used to invest in income-generating assets. By using Form 4952, taxpayers can calculate a deductible investment interest expense amount that can be used to offset taxable investment income. The remaining investment interest expense can be carried forward for future tax years if it exceeds the investment income in the current year. The purpose of Form 4952 is to ensure that taxpayers are allowed to deduct investment interest expenses within the limits set by the IRS, which helps to reduce their overall tax liability.
What Is Form 4952?
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