2024 schedule k line 12c. this will flow to k-1 line 12h. this will flow to the shareholders 1040 schedule a line 9
form 4952 may or may not be present
If you are an individual, an estate, or a trust, you must file Form 4952 to
claim a deduction for your investment interest expense.
Exception. You don’t have to file Form 4952 if all of the following apply.
• Your investment income from interest and ordinary dividends minus
any qualified dividends is more than your investment interest expense.
• You don’t have any other deductible investment expenses.
• You don’t have any carryover of disallowed investment interest
expense from 2023.