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For you and your family
Standard mileage and other information

Forms and Instructions

Single and Joint Filers With No Dependents
Request for Taxpayer Identification Number (TIN) and Certification
Application for Automatic Extension of Time
Miscellaneous Income


Individual Tax Return
Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Request for Transcript of Tax Return

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

About Form 5213, Election to Postpone Determination As To Whether the Presumption Applies That an Activity is Engaged in for Profit

Individuals, trusts, estates, and S corporations use this form to elect to postpone an IRS determination as to whether the presumption applies that an activity is engaged in for profit.

Current Products

Form 5213

Recent Developments


Other Items You May Find Useful

All Revisions for Form 5213

Publication 535, Business Expenses

Other Current Products

Comment on Form 5213

Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.

CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please see our Tax Law Questions page.