EFTA01222725.pdf

Fertn 4952 Investment Interest Expense Deduction et. Go to www.lts.gov/Forrn4952 for the latest Information. OMB No.1545-0191 OAS Department &the Treasury Attachment Internal Revenue Servtce (99) ► Attach to your tax return. Sequence No. 51 Name(s) sho'm on return Identifying number Part I Total Investment Interest Expense 1 Investment interest expense paid or accrued in 2018 (see instructions) 1 2 Disallowed investment interest expense from 2017 Form 4952, line 7 2 3 Total investment interest expense. Add lines 1 and 2 3 Part II Net Investment Income 4a 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 c Subtract line 4b from line 4a 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- Part III Investment Interest Expense Deduction 7 Disallowed investment interest expense to be carried forward to 2019. Subtract line 6 from line 3. If zero or less. enter -0- 8 Investment interest expense deduction. Enter the smaller of line 3 or 6. See instructions . . For Paperwork Reduction Act Notice, see page 4. Form 4952 (2018) EFTA01222725