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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
20
13
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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