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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 on whether the presumption that an activity is engaged in for profit applies, and must be filed by individuals, estates, trusts, partnerships and S corporations within 3 years after the due date of the return for the first year of 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 on whether the presumption that an activity is engaged in for profit applies, and must be filed by individuals, estates, trusts, partnerships and S corporations within 3 years after the due date of the return for the first year of the activity.
Risk Radar
Scan points- 1Missing the 3‑year filing deadline (or 60‑day notice deadline) voids the postponement and can trigger penalties.
- 2Submitting the form after the 3‑year deadline or beyond the 60‑day notice window.
- 3Omitting the required signature(s) or date on the signature lines.
- 4Failing to enter the correct SSN, ITIN, or EIN as the identifying number.
- 5Sending the form to the wrong IRS service center or attaching it to another return.
Plain English
Form 5213 lets you ask the IRS to wait before deciding if a business‑like activity is considered for profit. If you file it on time, the agency delays that decision for the whole presumption period.
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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What this form is for
- Use this form when you want to elect to postpone the IRS determination on whether the presumption that an activity is engaged in for profit applies.
- Do not use it when you are a corporation other than an S corporation or when you do not need to postpone the determination.
Form selector
Use this form or another form?
Electing to postpone determination for a horse‑related activity
The election applies to activities mainly involving breeding, training, showing, or racing horses
✓ Confirm the activity description matches the horse‑related criteria
Electing to postpone determination for any other activity
The election applies to non‑horse activities, postponing until the fourth tax year after the first year engaged
✓ Verify the first tax year entered is correct
Filing after receiving an IRS notice proposing disallowance under §183
The form must be filed within 60 days of the notice to obtain the postponement
✓ Check the notice date and calculate the 60‑day deadline
Deadline or filing window
The filing window opens when you first engage in the activity. You must file Form 5213 within 3 years after the due date of the return (without extensions) for that first tax year. If the IRS sends a written notice proposing to disallow deductions, a separate 60‑day filing period begins, which does not extend the 3‑year period.
Checklist
What you need before filling it out
Name(s) as shown on tax return
Tax return or prior filing · Form 5213 header
Identifying number as shown on tax return
Social Security Number or EIN from tax return · Form 5213 line for identifying number
Address (street, city, state, ZIP)
Current mailing address · Form 5213 address section
Description of activity for which you elect to postpone a determination
Narrative description of the activity · Form 5213 line 2a
First tax year you engaged in activity described in 2a
Year of initial engagement · Form 5213 line 2b
Before you submit
- 1Confirm the name matches the tax return exactly
- 2Enter the identifying number exactly as shown on the tax return
- 3Check the correct box for the type of taxpayer (Estate or trust, S corporation, Partnership, Individual)
- 4Provide a clear description of the activity in line 2a
- 5Enter the first tax year you engaged in the activity in line 2b
- 6Sign and date the form on the appropriate line(s)
- 7If filing a joint return, obtain the spouse’s signature on the designated line
- 8Mail the form within 3 years after the due date of the return for the first tax year, or within 60 days of an IRS notice if applicable
- 9Retain a copy of the completed form for your records
How to file this form
- 1Complete all required fields on Form 5213
- 2Review entries for accuracy against your tax return
- 3Sign and date the form on the appropriate lines
- 4Attach any supporting schedules referenced in the election
- 5Mail the signed form to the IRS address indicated for the form
- 6Obtain a mailing receipt or tracking confirmation as proof of filing
Known limitations
- 1Form 5213 cannot be used by C corporations or other entities not listed as individuals, estates, trusts, partnerships, or S corporations.
- 2The 60‑day filing deadline after receiving an IRS notice does not extend the standard 3‑year filing deadline.
- 3The automatic extension applies only to deductions attributable to the activity and to deductions affected by changes to adjusted gross income.
- 4The automatic extension does not affect any general waivers of the statute of limitations that may be executed.
Field map
Compact field-by-field guide
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->Form 5213 (Rev. February 2006) is the current edition; the source does not reference a newer revision.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. February 2006
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Confirm the form is signed and dated on the appropriate line(s)
Quick Facts
Downloads
After you file
- 1Sign and date Form 5213, then keep a signed copy for your records.
- 2Retain all books and records related to the election for as long as they may become material to any Internal Revenue law.
- 3File Form 5213 separately with the IRS Center where you file your return; do not include it with any other return.
- 4Expect the IRS to postpone the determination until after the end of the fourth consecutive tax year (sixth for horse activities) after the first year you engaged in the activity.
Sources
- SRCForm p.1 — eligible filers are individuals, estates, trusts, partnerships, and S corporations.
- SRCForm p.2 — filing deadline is within 3 years after the due date of the return for the first tax year in which you engaged in the activity.
- SRCForm p.2 — alternative deadline is within 60 days after receiving an IRS written notice proposing to disallow deductions.
- SRCForm p.2 — the automatic extension applies only to deductions attributable to the activity and to deductions affected by changes to adjusted gross income.
- SRCForm p.2 — the automatic extension does not affect general waivers of the statute of limitations.
- SRCForm p.2 — the period of limitation is extended until 2 years after the due date for filing the return for the last tax year in the presumption period.
- SRCForm p.2 — keep a copy of the signed form for your records.
- SRCForm p.2 — retain books or records relating to the form as long as they may become material in the administration of any Internal Revenue law.
Common confusion points
When must I file Form 5213?
Two different deadlines appear: a 3‑year rule and a 60‑day rule after an IRS notice.
→ Verify the due date of your return and count 3 years, or if you have a notice, count 60 days from receipt.
Do I send Form 5213 with my tax return?
Instructions say not to send it with any other return.
→ Mail the form separately to the IRS Center where you file your return.
Does the automatic extension cover all my deductions?
The source limits the extension to activity‑related deductions and those affected by AGI changes.
→ Confirm that only those specific deductions are claimed under the extension.
Will the extension cancel other statute‑of‑limitations waivers I have?
The source states the extension does not affect general waivers.
→ Check that any existing waivers remain in place after filing.
If I file a joint return, do I need to list both spouses?
The form requires both names as shown on the joint return.
→ Enter both spouses’ names on the form.
How long must I keep Form 5213 and related documents?
Retention guidance says keep records as long as they may become material to tax law.
→ Preserve the form and supporting records indefinitely or until the tax matters are resolved.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 5213 – submit a new election if the original filing is rejected or withdrawn.
Questions about IRS Form 5213
What is IRS Form 5213 used for?
Form 5213 lets you ask the IRS to wait before deciding if a business‑like activity is considered for profit. If you file it on time, the agency delays that decision for the whole presumption period.
Who must file IRS Form 5213?
Individuals, estates, trusts, partnerships (including LLCs treated as partnerships), and S corporations must file IRS Form 5213 when they want to postpone the profit‑presumption determination.
What information does IRS Form 5213 require?
The form requires the filer’s identifying number (SSN, ITIN, or EIN), the name(s) of the taxpayer and spouse if filing jointly, and the required signatures and dates on the appropriate lines.
When is IRS Form 5213 due?
File this form within 3 years after the due date of your return for the first tax year you engaged in the activity, or within 60 days of an IRS notice proposing to disallow deductions.
Where do I file IRS Form 5213?
Send the completed Form 5213 to the IRS Center where you normally file your return; do not attach it to any other return. If you received an IRS notice about disallowing deductions, file the form with the IRS office that sent the notice.
How do I complete IRS Form 5213?
First, enter the identifying number (SSN, ITIN, or EIN) in the space provided. Next, print the taxpayer’s name and, if filing jointly, the spouse’s name as shown on the tax return. Then sign and date the appropriate signature lines—taxpayer, spouse, general partner, or officer as applicable. Finally, keep a copy for your records and mail the form to the IRS Center where you file your return.
What happens if IRS Form 5213 is filed incorrectly?
If you fail to provide the required information timely or submit false data, you may be liable for interest and penalties, and you lose the postponement of the determination.
When must I file Form 5213?
Two different deadlines appear: a 3‑year rule and a 60‑day rule after an IRS notice. Verify the due date of your return and count 3 years, or if you have a notice, count 60 days from receipt.
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