Investment Interest Expense Deduction

⚠️ Notice: This information collection may be referencing outdated material. More recent filings for OMB 1545-0191 can be found here:

Documents and Forms

Document Name Document Type
Form 4952 Investment Interest Expense Deduction Form and Instruction
4952 Investment Interest Expense Deduction f4952--2019-00-00.pdf Form and Instruction
4952 Investment Interest Expense Deduction f4952--2019-00-00.pdf Form and Instruction
4952 Investmnt Interest Expense Deduction (draft) f4952--2020-00-00-draft.pdf Form and Instruction
4952 Investmnt Interest Expense Deduction (draft) f4952--2020-00-00-draft.pdf Form and Instruction
2020-4952-Burden-2020-09-29 14-02-31.pdf 2020 burden worksheet Form 4952 IC Document
2020-4952-Burden-2020-09-29 14-02-31.pdf 2020 burden worksheet Form 4952 IC Document

Information Collection (IC) Details

View Information Collection (IC)

IC Title:	Investment Interest Expense Deduction	Agency IC Tracking Number:

Is this a Common Form? No		IC Status: Modified

Obligation to Respond: Mandatory

CFR Citation: 26 CFR 1.163(d)-1

Information Collection Instruments:

Document Type	Form No.	Form Name	Instrument File	URL	Available Electronically?	Can Be Submitted Electronically?	Electronic Capability
Form and Instruction	4952	Investment Interest Expense Deduction	f4952--2019-00-00.pdf		Yes	Yes	Fillable Fileable
Form and Instruction	4952	Investmnt Interest Expense Deduction (draft)	f4952--2020-00-00-draft.pdf		Yes	No	Fillable Fileable

Line of Business: General Government

Subfunction: Taxation Management

Privacy Act System of Records
Title: IRS 24.030--Customer Account Data Engine Individual Master File	FR Citation: 83 FR 42980

Number of Respondents: 734,263	Number of Respondents for Small Entity: 0

Affected Public: Individuals or Households

Percentage of Respondents Reporting Electronically: 30 %

	Approved	Change Due to Adjustment in Agency Estimate	Previously Approved
Annual Number of Responses for this IC	734,263	597,199	137,064
Annual IC Time Burden (Hours)	1,101,395	895,799	205,596
Annual IC Cost Burden (Dollars)	0	0	0

Documents for IC

Title	Document	Date Uploaded
2020 burden worksheet Form 4952	2020-4952-Burden-2020-09-29 14-02-31.pdf	09/29/2020

Blank fields in records indicate information that was not collected or not collected electronically prior to July 2006.