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Deductions & credits
Multi-member LLCs do not file Form 4952 in conjunction with their Form 1065.
The figure will appear on your K-1 (Line 13 with an H code) for entry into your individual income tax return (on Form 4952).
See https://www.irs.gov/pub/irs-pdf/f4952.pdf
Who Must File
If you are an individual, estate, or a trust, you must file Form 4952 to claim a deduction for your investment interest expense.
‎August 26, 2023
1:56 PM