Form 4952 - Nov 2011

Form 4952 provides instructions for taxpayers who have investment interest expenses. It explains how to calculate and report the deductible investment interest on Schedule A (Form 1040). This form is required to be filled by individuals who have investment expenses and want to claim a deduction for those expenses.

Taxpayers who have investment interest expenses should fill in this form.

The completed Form 4952 should be attached to the tax return and submitted to the Internal Revenue Service.