Investment Interest Expense Deduction

IssuerTreasury Department
SectionTreasury Department
Form 4952 Investment Interest Expense Deduction
Department of the Treasury
Internal Revenue Service
Attach to your tax return.
Go to www.irs.gov/Form4952 for the latest information.
OMB No. 1545-0191
Attachment
Sequence No. 51
2023
Name(s) shown on return Identifying number
Part I Total Investment Interest Expense
1 Investment interest expense paid or accrued in 2023 (see instructions) . . . . . . . . . . 1
2 Disallowed investment interest expense from 2022 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
gEnter 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 2024. 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 line 6. See instructions . . 8
For Paperwork Reduction Act Notice, see page 4. Cat. No. 13177Y Form 4952 (2023)

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