# Form 4952

URL: https://pdf.net/pdf-forms/tax-forms/form-4952
Category: Tax Forms
Attributes: Official IRS form, Trusted by accountants

IRS Form 4952 is used to calculate and claim the investment interest expense deduction on interest paid to buy or carry taxable investments, like margin loan interest. Now you can skip searching the IRS website and access and complete a printable Form 4952 on pdf.net in a breeze.

## Versions

- 2025 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/1c9e48766e7388d301067f9480a2882377f6daad.pdf)

## How to Fill Out Form 4952

1. Access the editable Form 4952 on pdf.net
2. Enter investment interest expense (Part I)
3. Add investment income and expenses (Part II)
4. Review your net investment income total
5. Enter your interest expense deduction (Part III)
6. Download your completed Form 4952

## Facts

### What Is Form 4952 Used For?

Form 4952, Investment Interest Expense Deduction, is used for calculating and claiming interest paid on money borrowed to buy or carry taxable investments, such as margin loan interest. It’s limited to a person’s net investment income for the year.

### Who Should Use Form 4952?

Individuals, estates, and trusts generally use Form 4952 to claim an investment interest expense deduction. You can skip the form only if your interest income and ordinary dividends, excluding qualified dividends, exceed your investment interest expense; you have no other deductible investment expenses; and you have no investment interest carryover from the previous year.

### When Is Form 4952 Due?

The Form 4952 due date follows the deadline for the tax return it accompanies. For most individuals, this is April 15, generally extended to October 15 with a valid filing extension. Estates and trusts follow Form 1041 deadlines and generally qualify for a 5½-month filing extension. Weekend and holiday adjustments apply, and filing extensions do not extend the payment deadline.

### What Happens If Form 4952 Is Not Submitted?

If Form 4952 is not submitted with your return, the IRS may request supporting information or disallow an unsupported investment interest expense deduction. Any resulting underpayment may lead to interest and applicable penalties. Omitting the form does not automatically eliminate your deduction, and taxpayers who meet the filing exception do not need to submit it.

### How and Where Do I File Form 4952?

You file Form 4952 by attaching it to your Form 1040, 1040-SR, or 1041 and submitting the complete return electronically or by mail. For paper filing, use the address specified in the instructions for your main tax return; Form 4952 has no separate filing address.