I do have a margin account and based on the money I borrowed I am paying interest. Some of the shares that I am holding are paying dividends every quarter and some do not. During a year some of shares dispositioned (maybe even before paying dividends) but I have always received dividends querterly from some of stocks that I am holding. And the amount of interest I am paying is more than dividends I received for a total year. So, can I claim this interest as investing income charges. Consider that some of the shares I am holding are just for capital gains but I haven't track how much of my protfolio are from thoes shares.