Name, number and address
Name(s) and identifying number as shown on the tax return, then the street address, city, state and ZIP code.
5213
Election to Postpone Determination as To Whether the Presumption Applies That an Activity is Engaged in for Profit
- Agency
- IRS
- Revision
- Rev. February 2006
- Fillable fields
- 10
- Pages
- 2
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 5213: Election to Postpone the For-Profit Presumption Determination
Form 5213 is the Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit. The form says it is to be filed by individuals, estates, trusts, partnerships and S corporations.
The instructions on page 2 explain that if an activity is not engaged in for profit, some deductions may not be allowed. An activity is presumed to be engaged in for profit if its gross income exceeds its deductions for 3 or more of the tax years in a period of 5 consecutive tax years, or for 2 or more of 7 consecutive tax years for an activity that consists mainly of breeding, training, showing or racing horses. That period of 5 (or 7) tax years is called the presumption period.
The form says that with a timely election the IRS will generally postpone its determination until after the end of the 4th tax year (6th for horses) after the year the activity began. Filing also extends the period of limitations for tax on the activity. You can fill out Form 5213 free in your browser on this page and download it without an account.
What's on Form 5213
Election statement
The taxpayer elects to postpone the determination until the close of the 6th tax year for a horse activity, or the 4th tax year for any other activity, after the first year in the activity.
Line 1: type of taxpayer
Four boxes: individual, partnership, S corporation, and estate or trust.
Lines 2a and 2b: the activity
A description of the activity, and the first tax year you engaged in it.
Signatures
Lines for the taxpayer or fiduciary, the spouse on a joint return, a general partner, or an S corporation officer and title, each with a date.
How to fill out Form 5213
- 1
Name and identifying number
Enter them as shown on your tax return for the first tax year you engaged in the activity. Individuals use an SSN, others an EIN. On a joint return, enter both names and the SSN shown first.
- 2
Line 1
Check the one box for the type of taxpayer engaged in the activity.
- 3
Line 2a
Describe the activity in detail. The form says to file a separate Form 5213 for each activity, or one form for several activities that have the same presumption period.
- 4
Line 2b
Enter the first tax year you engaged in the activity described on line 2a.
- 5
Sign and date
Sign and date on the line or lines that apply, and keep a copy for your records.
Why fill Form 5213 on indox
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- Fill the form right in your browser, no software to install
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- The official blank straight from the IRS, not a copy someone retyped
- Works on a phone, tablet or computer
When and where to file Form 5213
When to file
The form says to file within 3 years after the due date of your return (determined without extensions) for the first tax year in which you engaged in the activity.
After an IRS notice
If you received a written notice that the IRS proposes to disallow deductions for an activity not engaged in for profit (section 183), the form says to file within 60 days after receiving it. That does not extend the 3-year period.
Where to file
With the Internal Revenue Service Center where you file your return, and not with any other return. After a notice, file with the IRS office that sent it.
Period of limitations
The form says filing generally extends the period for assessing tax attributable to the activity until 2 years after the due date (without extensions) for the last tax year in the presumption period.
Partners and shareholders
The form says the extension of the period of limitations also applies to partners or shareholders in the activity.
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1041
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1065
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1120-S
U.S. Income Tax Return for an S Corporation
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Who files Form 5213?
The form says it is to be filed by individuals, estates, trusts, partnerships and S corporations that want to postpone the IRS determination.
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Questions about Form 5213
What does Form 5213 do?
It elects to postpone an IRS determination as to whether the presumption applies that an activity is engaged in for profit, until the end of the presumption period.
When is Form 5213 due?
The form says within 3 years after the due date of your return (determined without extensions) for the first tax year in the activity, or within 60 days after an IRS notice proposing to disallow deductions under section 183.
Where do I send Form 5213?
The form says to file it with the Internal Revenue Service Center where you file your return, not with any other return, because that will delay processing. After a notice, send it to the IRS office that sent the notice.
Can one form cover more than one activity?
Generally a separate Form 5213 is filed for each activity. The form says one form may cover several activities if all have the same presumption period, with each described in detail.
Does Form 5213 change the statute of limitations?
Yes. The form says filing generally extends the period of limitations for assessing income tax attributable to the activity during the presumption period.
Who cannot use Form 5213?
The form says it may not be used by someone engaged in a horse activity for more than 7 years, or in any other activity for more than 5 years.