Topics

• Allocation of interest
• Interest you can deduct
• Interest you cannot deduct
• Capitalization of interest
• When to deduct interest
• Below-market loans

Publication

• 537 Installment Sales
• 538 Accounting Periods and Methods
• 550 Investment Income and Expenses
• 936 Home Mortgage Interest Deduction

Form (and Instructions)

• Sch A (Form 1040) Itemized Deductions
• Sch E (Form 1040) Supplemental Income and Loss
• Sch K-1 (Form 1065) Partner's Share of Income, Credits, Deductions, etc.
• Sch K-1 (Form 1120S) Shareholder's Share of Income, Credits, Deductions, etc.
• 1098 Mortgage Interest Statement
• 3115 Application for Change in Accounting Method
• 4952 Investment Interest Expense Deduction
• 8582 Passive Activity Loss Limitations

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