Topics Limits on deductions, Interest expenses, Hilton Skopje HotelBond premium amortization, Expenses of producing income, Nondeductible expenses, and Alicante hotel roomsHow to report investment expenses. Useful Items Publication 535  Business Expenses 925  Passive Activity and At-Risk Rules 929  Tax Rules for Children and Dependents 936  Home Mortgage Interest Deduction Form (and Instructions) Schedule A (Form 1040)  Itemized Deductions 4952  Investment Interest Expense Deduction