Form  

4952 

Department of the Treasury Internal Revenue Service (99) 

Investment Interest Expense Deduction 

a

a Attach to your tax return.

OMB No. 1545-0191 2013

Attachment Sequence No. 51 

Name(s) shown on return Identifying number 

Part I Total Investment Interest Expense 

1 Investment interest expense paid or accrued in 2013 (see instructions) ........1 

2 Disallowed investment interest expense from 2012 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 2014. 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 

For Paperwork Reduction Act Notice, see page 4. Cat. No. 13177Y Form 4952 (2013) 

 Information about Form 4952 and its instructions is at www.irs.gov/form4952.

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