[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-303230-105":3,"detail-sidebar-cat-1-en-105":80,"doc-detail-303230-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},105,"en","california-form-2025-investment-interest-expense-deduction-3526-instructions","California Form 2025 Investment Interest Expense Deduction 3526 - Instructions","","California Form 2025 Investment Interest Expense Deduction 3526 is used to calculate the investment interest expense deductible for the current tax year and any amount to carry forward. The form is attached to California income tax returns, and it determines investment income, investment expenses, and any disallowed investment interest expense carried to 2026. It also addresses federal conformity, the exclusion and elective inclusion of net capital gain, and conditions for when filing may be unnecessary.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/california-form-2025-investment-interest-expense-deduction-3526-instructions/303230/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/california-form-2025-investment-interest-expense-deduction-3526-instructions/303230.png","ImageObject",442,249,{"name":42,"@type":43},"Emma Wilson","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-03","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":30},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"What is Form FTB 3526 used for?","Question",{"text":62,"@type":63},"FTB 3526 calculates the investment interest expense deductible for the current year and any portion that must be carried forward to future years.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"When must an individual, estate, or trust file FTB 3526?",{"text":67,"@type":63},"You must complete and attach FTB 3526 if you claim a deduction for investment interest expense and have related investment income/expenses that require the calculation.",{"name":69,"@type":60,"acceptedAnswer":70},"When is filing Form 3526 not required?",{"text":71,"@type":63},"You generally don’t have to file if your only investment income is interest or dividends, you have no other deductible expenses tied to producing that income, your investment interest expense is not more than your investment income, and you have no disallowed investment interest expense from 2024.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},303230,1790464694,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,112,117,122],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":110,"slug":111},17,40,"forms",{"id":113,"doc_module":22,"doc_module_name":25,"category_name":114,"show_sort_weight":115,"slug":116},18,"Letters",30,"letters",{"id":118,"doc_module":22,"doc_module_name":25,"category_name":119,"show_sort_weight":120,"slug":121},21,"Paper Templates",5,"papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":109,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":33,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":26,"language":135,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":12,"update_tm":139,"read_time":22},3848291630094,"https://eur-avatar.wpscdn.com/davatar_085a072bc5b1113ac321206ff7593b45","TAXABLE YEAR  \nCALIFORNIA FORM  \n2025 Investment Interest Expense Deduction 3526  \nAttach to Form 540, Form 540NR, or Form 541.  \n\n| Name(s) as shown on tax return | SSN, ITIN, or FEIN |\n| --- | --- |\n\n1 Investment interest expense paid or accrued in 2025. See instructions ........................................  1  \n2 Disallowed investment interest expense from 2024 form FTB 3526, line 7. If zero or less, enter-0- ..................  2  \n3 Total investment interest expense. Add line 1 and line 2........................................................3  \n4a Gross income from property held for investment (excluding any net gain from the disposition of property held for investment) . See instructions ............................................................................ 4a  \n4b Net gain from the disposition of property held for investment. See instructions ........... 4b  00   \n4c Net capital gain from the disposition of property held for investment. See instructions...... 4c  00   \n4d Subtract line 4c from line 4b. If zero or less, enter-0- .........................................................4d  \n4e Enter all or part of the amount on line 4c that you elect to include in investment income. Do not include more  \nthan the amount on line 4b. See instructions ................................................................ 4e  \n4f Investment income. Add line 4a, line 4d, and line 4e .......................................................... 4f  \n5 Investment expenses. See instructions .................................................................... 5  \n6 Net investment income. Subtract line 5 from line 4f ........................................................... 6  \n7 Disallowed investment interest expense to be carried forward to 2026. Subtract line 6 from line 3.  \nIf zero or less, enter-0- ............................................................................  7  \n8 Investment interest expense deduction. Enter the smaller of line 3 or line 6. Form 541 filers, stop here and  \nsee instructions. All other filers, go to line 9 ............................................................  8  \n9 Enter the amount from federal Form 4952, line 8 ............................................................. 9  \n10 California investment interest expense deduction adjustment. Enter the difference between line 8 and line 9.  \nSee instructions...................................................................................  10  \n\n|  | 00 |\n| --- | --- |\n|  | 00 |\n|  | 00 |\n|  | 00 |\n\n\n|  | 00 |\n| --- | --- |\n|  | 00 |\n|  | 00 |\n|  | 00 |\n|  | 00 |\n|  | 00 |\n|  | 00 |\n|  | 00 |\n|  | 00 |\n\nGeneral Information   \nIn general, for taxable years beginning on or after January 1, 2025, California law conformsto the Internal Revenue Code (IRC) as of January 1, 2025. However, there are continuing differences between California and federal law. When California conforms to federal tax law changes, we do not always adopt all of the changes made at the federal level. For more information, go to [ftb.ca.gov](ftb.ca.gov and)[ and](ftb.ca.gov and) search for conformity. Additional information can be found in FTB Pub. 1001, Supplemental Guidelines to California Adjustments, the instructions for California Schedule CA (540), California Adjustments – Residents, or Schedule CA (540NR), California Adjustments – Nonresidents or Part-Year Residents, and the Business Entity tax booklets.  \nThe instructions provided with California tax forms are a summary of California tax law and are only intended to aid taxpayers in preparing their state income tax returns. We include information that is most useful to the greatest number of taxpayers in the limited space available. It is not possible to include all requirements of the California Revenue and Taxation Code (R&TC) in the instructions. Taxpayers should not consider the instructions as authoritative law.  \nA Purpose  \nUse form FTB 3526, Investment Interest Expense Deduction, to figure the amount","cbCaipcdb3nkFUNC","https://ap.wps.com/l/cbCaipcdb3nkFUNC","pdf",99988,"English","# General Information\n## A Purpose\n## B Who Must File\n## Specific Line Instructions","[{\"question\":\"What is Form FTB 3526 used for?\",\"answer\":\"FTB 3526 calculates the investment interest expense deductible for the current year and any portion that must be carried forward to future years.\"},{\"question\":\"When must an individual, estate, or trust file FTB 3526?\",\"answer\":\"You must complete and attach FTB 3526 if you claim a deduction for investment interest expense and have related investment income/expenses that require the calculation.\"},{\"question\":\"When is filing Form 3526 not required?\",\"answer\":\"You generally don’t have to file if your only investment income is interest or dividends, you have no other deductible expenses tied to producing that income, your investment interest expense is not more than your investment income, and you have no disallowed investment interest expense from 2024.\"}]","California Form 2025 Investment Interest Expense Deduction 3526 - Instructions | PDF",1789800959]