OMB.report

Federal forms, ICRs, and supporting documents

OMB control number

Form 4952, Investment Interest Expense Deduction

OMB 1545-0191 · TREAS/IRS.

OMB 1545-0191

Internal Revenue Code (IRC) section 163(d) provides a limitation on the amount individuals, estates, or trusts can use as investment interest expense deduction. The deduction is limited to the taxpayer’s net investment income for the taxable year. The taxpayer can carry forward excess deduction amounts to future years. Individuals, estates, and trusts use Form 4952, Investment Interest Expense Deduction, to accumulate a taxpayer’s interest from all sources and provide a line-by-line computation of the allowable deduction for investment interest.

The latest form for Form 4952, Investment Interest Expense Deduction expires 2027-04-30 and is listed under ICR 202401-1545-011.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
DocumentType
Form 4952 Investment Interest Expense DeductionForm and Instruction
1545-0191 Supporting Statement 2024.docxSupporting Statement A
Investment Interest Expense Deduction Form and Instruction

All Historical Document Collections

Historical document collections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