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.
Other Items You May Find Useful
Form 1065, U.S. Return of Partnership Income
Form 1120S, U.S. Income Tax Return for an S Corporation
Comment on Form 5213
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