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Investment Interest Expense

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Investment Interest Expense


Investment Interest is interest paid on money you borrowed that is allocable to property held for investment. It does not include any interest allocable to passive activities or to securities that generate tax-exempt income.

For instructions see Form 4952.

Complete the information requested in this section and the softwarew will compute this deduction for you.


You do not have to file Form 4952 if all three of the following apply:

  1. Your investment interest expense is not more than your investment income from interest and ordinary dividends minus any qualified dividends.
  2. You have no other deductible investment expenses.
  3. You do not have any carryover of disallowed investment interest expense from 2017. 

Note: Alaska Permanent Fund dividends are not investment income.

For more details, see Publication 550.

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Views: 1157 Created on: Jun 15, 2013
Date updated: Dec 10, 2018
Posted in: Income

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