Form 4952 - Investment Interest Expense Deduction - 2016
ADVERTISEMENT
1OMB No. 1545-0191
Investment Interest Expense Deduction
4952
Form
2016
Information about Form 4952 and its instructions is at
Attachment
Department of the Treasury
51
Attach to your tax return.
Sequence No.
Internal Revenue Service
(99)
Name(s) shown on return
Identifying number
Part I
Total Investment Interest Expense
. . . . . . . . . . . . . . . . .
1
Investment interest expense paid or accrued in 2016 (see instructions)
1
. . . . . . . . . . . . . . . . . .
2
Disallowed investment interest expense from 2015 Form 4952, line 7
2
. . . . . . . . . . . . . . . . . . . . . . . .
3
Total investment interest expense. Add lines 1 and 2
3
Part II
Net Investment Income
4 a
Gross income from property held for investment (excluding any net
. . . . . . . .
gain from the disposition of property held for investment)
4a
. . . . . . . . . . . . . . . . .
b
Qualified dividends included on line 4a
4b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c
Subtract line 4b from line 4a
4c
. . . . . .
d
Net gain from the disposition of property held for investment
4d
e
Enter the smaller of line 4d or your net capital gain from the
. . . . . .
disposition of property held for investment (see instructions)
4e
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
f
Subtract line 4e from line 4d
4f
g
Enter the amount from lines 4b and 4e that you elect to include in investment income (see
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
instructions)
4g
. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
h
Investment income. Add lines 4c, 4f, and 4g
4h
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
Investment expenses (see instructions)
5
. . . . . . . . . . . . .
6
Net investment income. Subtract line 5 from line 4h. If zero or less, enter -0-
6
Part III
Investment Interest Expense Deduction
7
Disallowed investment interest expense to be carried forward to 2017. Subtract line 6 from
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
line 3. If zero or less, enter -0-
7
. . . . . .
8
Investment interest expense deduction. Enter the smaller of line 3 or 6. See instructions
8
4952
For Paperwork Reduction Act Notice, see instructions.
Form
(2016)
EEA
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial