Topics Limits on deductions, Interest expenses, Bond premium amortization, Expenses of producing income, Nondeductible expenses, and How 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