See Pub. 535 Business Expenses. Purpose of Form Specific Instructions Use Form 4952 to figure the amount of for 2006 and the amount you can carry forward to future years. Include investment income Cat. No. 13177Y Form 4952 2006 trust. Also include on line 4a or 4d if applicable net passive income from a passive activity of a publicly traded partnership as defined in section 469 k 2. If zero or less enter -0- Part.