Form 4952, Investment Interest Expense Deduction

OMB 1545-0191

Internal Revenue Code section 163(d) provides a limitation on individuals, estates, or trusts that paid or accrued interest on investment indebtedness. Form 4952 is used to accumulate a taxpayer's interest from all sources and provides a line-by-line computation of the allowable deduction for investment interest.

The latest form for Form 4952, Investment Interest Expense Deduction expires 2021-01-31 and can be found here.

Latest Forms, Documents, and Supporting Material

Document Name
Form 4952 Investment Interest Expense Deduction Form and Instruction
1545-0191 Supporting Statement 2024.docx Supporting Statement A
Investment Interest Expense Deduction Form and Instruction

All Historical Document Collections

202401-1545-011 Approved without change	Extension without change of a currently approved collection	2024-01-31
202009-1545-014	Extension without change of a currently approved collection	2020-11-25
201705-1545-048 Approved without change	Extension without change of a currently approved collection	2017-08-30
201307-1545-044 Approved without change	Extension without change of a currently approved collection	2013-11-27
201009-1545-006 Approved without change	Extension without change of a currently approved collection	2010-09-30
200706-1545-037 Approved without change	Extension without change of a currently approved collection	2007-07-19
200603-1545-043 Approved without change	No material or nonsubstantive change to a currently approved collection	2006-03-28
200406-1545-003 Approved without change	Revision of a currently approved collection	2004-06-04
200309-1545-049 Approved without change	No material or nonsubstantive change to a currently approved collection	2003-09-24
200107-1545-008 Approved without change	Extension without change of a currently approved collection	2001-07-12
199808-1545-036 Approved without change	Extension without change of a currently approved collection	1998-08-27
199508-1545-003 Approved without change	Extension without change of a currently approved collection	1995-08-01
199308-1545-011 Approved without change	Revision of a currently approved collection	1993-08-30
199107-1545-012 Approved without change	Revision of a currently approved collection	1991-07-29
199010-1545-019 Approved with change	No material or nonsubstantive change to a currently approved collection	1990-10-30
198812-1545-020 Approved with change	No material or nonsubstantive change to a currently approved collection	1988-12-05
198808-1545-012 Approved without change	Revision of a currently approved collection	1988-08-11
198711-1545-024 Approved with change	No material or nonsubstantive change to a currently approved collection	1987-11-30
198708-1545-030 Approved without change	Revision of a currently approved collection	1987-08-06
198507-1545-023 Approved without change	Revision of a currently approved collection	1985-07-31
198309-1545-057 Approved without change	Revision of a currently approved collection	1983-09-28
198209-1545-002 Approved without change	Revision of a currently approved collection	1982-09-07
198107-1545-010 Approved without change	Revision of a currently approved collection	1981-07-22
198104-1545-191 Approved without change	Revision of a currently approved collection	1981-04-01