Small Business Resource Guide 2001
I. Pre Start-up/Assessing Your Business IdeaII. Starting Your Business/Keeping RecordsIII. Guidance for Special Types of BusinessesIV. Hiring EmployeesV. Preparing Your Tax Return(s) and Information ReturnsVI.  Filing Your Returns and Paying Taxes - Including Electronic OptionsVII.  Post-Filing IssuesVIII. Other Tax Issues of InterestIX. Index of Business Forms and Publications Including: Highlights of the New Tax Law ChangesX.  Changing Your Business or Getting Out of BusinessXI. Alerts and TutorialsXII. Directory of Internet and Other Resources
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How To Report Investment Expenses

To deduct your investment expenses, you must itemize deductions onSchedule A (Form 1040). Enter your deductible investment interestexpense on line 13, Schedule A. Include any deductible short saleexpenses. (See Short Sales in chapter 4for information onthese expenses.) Also attach a completed Form 4952 if you used thatform to figure your investment interest expense.

Enter the total amount for your other investment expenses (otherthan interest expenses) on line 22, Schedule A. List the type andamount of each expense on the dotted lines next to line 22. (Ifnecessary, you can show the required information on an attachedstatement.) Include the total on line 23 with your other miscellaneousdeductions that are subject to the 2% limit.

For information on how to report amortizable bond premium, seeBond Premium Amortization, earlier in this chapter.

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