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Investment Income and Expenses›2025 Returns

3. Investment Expenses

2025 Publ 550 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

Terms you may need to know (see Glossary):

At-risk rules Passive activity Portfolio income

Topics This chapter discusses:

  • Limits on Deductions,

  • Interest Expenses ,

  • Bond Premium Amortization ,

  • Nondeductible Interest Expenses,

  • How To Report Investment Interest Expenses, and

  • When To Report Investment Expenses .

Useful Items You may want to see:

Publication

See chapter 5, How To Get Tax Help , for information about getting these publications and forms.

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▸Contents — 2025 Publ 550 (PDF)
2025 Publ 550 (PDF)

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