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Form 5213: Election to Postpone Determination as To Whether the Presumption Applies That an Activity is Engaged in for Profit
IRS Form 5213 is used to elect to postpone an IRS determination as to whether the presumption applies that an activity is engaged in for profit, which automatically extends the period of limitations for assessing any income tax deficiency attributable to the activity.
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IRS Form 5213 - Election to Postpone Determination as To Whether the Presumption Applies That an Activity is Engaged in for Profit
IRS Form 5213 is used to elect to postpone an IRS determination as to whether the presumption applies that an activity is engaged in for profit, which automatically extends the period of limitations for assessing any income tax deficiency attributable to the activity.
Risk Radar
Scan points- 1Failure to provide the required SSN, ITIN, or EIN under section 6109 may result in penalties and interest.
- 2Filing Form 5213 with any return other than the one specified delays processing.
- 3Missing or incorrectly dating required signatures from the taxpayer, spouse, general partner, or officer.
- 4Using an identifying number that is not the SSN, ITIN, or EIN as required by section 6109.
- 5Failing to file within 3 years of the due date for the first tax year of activity engagement.
Plain English
This form allows taxpayers who participate in certain activities—such as running a horse breeding operation or other business ventures—to postpone a final IRS decision. If filed correctly, it helps ensure that deductions related to this specific activity remain available even if the IRS otherwise might limit them based on profitability tests.
Submission Date
- Filing date: 2012-07-17 00:00:00
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when an individual, estate, trust, partnership, or S corporation wishes to elect to postpone an IRS determination regarding whether the presumption applies that an activity is engaged in for profit.
- Do not use it if you are filing a general tax return without specifically electing to postpone the determination of profitable activity status.
- No alternative form numbers were referenced in the official source.
Form selector
Use this form or another form?
If your business activities require different reporting, check with an IRS professional for guidance
The specific filing requirements depend on your entity type and activity.
✓ Check the official IRS website.
For general tax rate inquiries, consult specialized forms
This form determines withholding amounts based on personal circumstances.
✓ Verify current rates with a tax professional.
If you are addressing estate taxes, review dedicated forms
This form is used for federal estate tax returns and specific calculations.
✓ Do not use this form for general income reporting.
Deadline or filing window
The filing window requires the form be submitted within 3 years after the due date of your return for the first tax year. However, if a written notice from the IRS proposing to disallow deductions is received, the deadline is strictly 60 days following that notice. If filed on time, the election generally postpones determination until after the end of the 4th consecutive tax year (or 6th tax year for horse activities).
Checklist
What you need before filling it out
Name(s) as shown on tax return
Taxpayer's full legal name(s) · Form header/Tax return documentation
Identifying number as shown on tax return
Social Security Number (SSN) or Employer Identification Number (EIN) · Tax return filing documents
Type of taxpayer engaged in the activity
Selecting the correct entity type (Individual, Partnership, etc.) · Form p.1, Section 2a
Filing Deadline (General)
File within 3 years after the due date of the return (without extensions) for the first tax year engaged in activity. · Form p.2
Filing Deadline (Notice Triggered)
Must file within 60 days after receiving a written notice from the IRS proposing to disallow deductions under Internal Revenue Code section 183. · Form p.2
Before you submit
- 1Confirm that all name(s) and identifying number are entered exactly as they appear on the tax return.
- 2Check the appropriate 'Type of taxpayer engaged in the activity' box.
- 3Specify if the activity involves breeding, training, showing, or racing horses, as this changes the extension period.
- 4Enter a detailed description of the activity for which postponement is elected.
- 5Verify that the filing deadline matches either the general 3-year window or the specific 60-day notice requirement.
- 6Ensure all required signatures (taxpayer/fiduciary, spouse, partner, officer) are provided and dated.
- 7Keep a physical copy of the fully executed Form 5213 for your records.
How to file this form
- 1Complete the name(s) and identifying number fields using information exactly as it appears on your tax return.
- 2Check the correct taxpayer type and provide a detailed description of the activity for which you elect to postpone determination.
- 3Determine if the filing deadline is based on general rules (3 years) or a specific IRS notice (60 days), and ensure the date reflects that requirement.
- 4Sign and date the form using the appropriate signature line corresponding to your role (taxpayer, spouse, partner, or officer).
- 5Mail the fully executed Form 5213 to the Internal Revenue Service address and retain a copy of the submission for your records.
Known limitations
- 1The form cannot be used if the activity consists mainly of breeding, training, showing, or racing horses for more than 7 years.
- 2The form cannot be used if any other activity has lasted for more than 5 years.
- 3The automatic extension provided by this form does not affect general waivers of the statute of limitations that may be executed.
Field map
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General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->The current edition on file for IRS Form 5213 is dated February 2006; the provided source excerpts do not indicate any changes or reference a link to a more recent version.
What changed or needs a fresh check
- Edition date — confirm the revision date reads February 2006.
- Fee — The official source does not state a filing fee.
- Mailing address — The official source does not provide a specific mailing destination for the form.
- Signature — Signatures are required from the taxpayer, spouse (if applicable), general partner, or officer, and must be dated.
Quick Facts
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After you file
- 1Sign and date the form on the appropriate line or lines.
- 2Keep a copy of the filed form for records.
- 3File this form with the Internal Revenue Service Center where the return is required to be filed.
- 4If the IRS notifies you about proposing to disallow deductions, file the form with the specific IRS office that sent the notification.
Sources
- SRCForm p.1 — The form is to be filed by individuals, estates, trusts, partnerships, and S corporations.
- SRCForm p.2 — Joint returns must enter both the filer's name and the spouse’s name as they were shown on the tax return.
- SRCForm p.2 — Individuals, estates, trusts, partnerships (including limited liability companies or other entities that are treated as partnerships for Federal tax purposes), and S corporations should use this form if they want to postpone an IRS determination as to whether the presumption applies that they are engaged in an activity for profit.
- SRCForm p.2 — The automatic extension does not affect general waivers of the statute of limitations that may be executed.
- SRCForm p.2 — Generally, if you are an individual, estate, trust, partnership, or S corporation in an activity not engaged in for profit, some of your deductions may not be allowed.
- SRCForm p.2 — The period is extended until 2 years after the due date for filing the return (determined without extensions) for the last tax year in the presumption period.
Common confusion points
Do I need to send this form with my tax return?
The form must not be sent with any other return because doing so will delay processing the election to postpone.
If I file a joint return, should I list both names?
What is the deadline if I receive a notice from the IRS about disallowed deductions?
How does filing this form affect my general waivers of the statute of limitations?
Does the automatic extension cover all my potential tax issues?
Workflow map
Related forms and next steps
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Current
After
No sequential steps specified.
⚠ If something goes wrong
- Not stated in the official source — verify on the agency site
Questions about IRS Form 5213
What is IRS Form 5213 used for?
This form allows taxpayers who participate in certain activities—such as running a horse breeding operation or other business ventures—to postpone a final IRS decision. If filed correctly, it helps ensure that deductions related to this specific activity remain available even if the IRS otherwise might limit them based on profitability tests.
Who must file IRS Form 5213?
Individuals, estates, trusts, partnerships (including limited liability companies or other entities treated as partnerships for Federal tax purposes), and S corporations should use Form 5213 if they want to postpone an IRS determination regarding whether they are engaged in an activity for profit.
What information does IRS Form 5213 require?
The form requires the filer to provide their Social Security Number (SSN), Individual Taxpayer Identification Number (ITIN), or Employer Identification Number (EIN) as the identifying number. Signatures and dates are required from the taxpayer, spouse (if filing a joint return), general partner, or officer.
When is IRS Form 5213 due?
The form must be filed within 3 years after the due date of your return for the first tax year in which you engaged in the activity. Alternatively, if the IRS proposes to disallow deductions, the form must be filed within 60 days after receiving that written notice.
Where do I file IRS Form 5213?
File Form 5213 with the Internal Revenue Service Center where the taxpayer is required to file their return. If the IRS sends a written notice proposing to disallow deductions, the form must be sent to the specific IRS office that issued the notification; it should not accompany any other return.
How do I complete IRS Form 5213?
The filer must sign and date the form on all appropriate lines. If filing jointly with a spouse, both names must be entered as they appear on the tax return. The identifying number used is the SSN shown first on the filed return if the filer is an individual.
What happens if IRS Form 5213 is filed incorrectly?
Failure to provide identifying information in a timely manner, or providing incomplete or false information on Form 5213, may result in liability for interest and penalties.
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