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.
Other Items You May Find Useful
Publication 535, Business Expenses
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.