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form 4952 Department of the Treasury Internal revenue Service (99) Investment Interest Expense Deduction Go to for the latest information. Attach to your tax No. 1545-0191 2017 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 2017 (see instructions) ..1 2 Disallowed investment interest expense from 2016 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).

Form 4952 Department of the Treasury Internal Revenue Service (99) Investment Interest Expense Deduction Go to www.irs.gov/Form4952 for the latest information

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