Form 5213 - Election To Postpone Determination As To Whether The Presumption Applies That An Activity Is Engaged In For Profit

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5213

Election To Postpone Determination

Form

as To Whether the Presumption Applies That an

OMB No. 1545-0195

(Rev. February 2006)

Activity Is Engaged in for Profit

Department of the Treasury

To be filed by individuals, estates, trusts, partnerships, and S corporations.

Internal Revenue Service

Name(s) as shown on tax return

Identifying number as shown on tax return

Address (number and street, apt. no., rural route) (or P.O. box number if mail is not delivered to street address)

City, town or post office, state, and ZIP code

The taxpayer named above elects to postpone a determination as to whether the presumption applies that the activity described

below is engaged in for profit. The determination is postponed until the close of:

● The 6th tax year, for an activity that consists mainly of breeding, training, showing, or racing horses or

● The 4th tax year for any other activity,

after the tax year in which the taxpayer first engaged in the activity.

Type of taxpayer engaged in the activity (check the box that applies):

Individual

Partnership

S corporation

Estate or trust

Description of activity for which you elect to postpone a determination

First tax year you engaged in activity described in 2a

Under penalties of perjury, I declare that I have examined this election, including accompanying schedules, and to the best of my knowledge and belief, it is true,

correct, and complete.

(Signature of taxpayer or fiduciary)

(Date)

(Signature of taxpayer’s spouse, if joint return was filed)

(Date)

(Signature of general partner authorized to sign partnership return)

(Date)

(Signature and title of officer, if an S corporation)

(Date)

5213

For Privacy Act and Paperwork Reduction Act Notice, see instructions on back.

Cat. No. 42361U