Topics

• Allocation of interest
• Interest you can deduct
• Interest you cannot deduct
• Capitalization of interest
• When to deduct interest
• A below-market loan

Useful Items

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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