OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit

ICR 202507-1545-013 · OMB 1545-0195 · Active

Forms and Documents
DocumentTypeStatusAvailability
Form Form 5213 Election to Postpone Determination as to Whether the Presumption Applies that an Activity is Engaged for Profit Form and Instruction Unchanged Available
Form Form 5213 Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit Form and Instruction Unchanged Missing upstream
2025 Supporting Statement Form 5213 (1545-0195).docx Supporting Statement A Uploaded 2025-08-28 Available
2025 Supporting Statement Form 5213 (1545-0195).docx Supporting Statement A Uploaded 2025-08-28 Available
IC Document Collections
IC IDCollectionTypeStatusForm
43854 Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit Form and Instruction UnchangedElection to Postpone Determination as to Whether the Presumption Applies that an Activity is Engaged for Profit
43854 Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit Form and Instruction Unchanged
ICR Details
1545-0195 202507-1545-013
Active 202204-1545-018
TREAS/IRS
Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit
Extension without change of a currently approved collection   No
Regular
Approved without change 01/17/2026
Retrieve Notice of Action (NOA) 09/26/2025
  Inventory as of this Action Requested Previously Approved
01/31/2029 36 Months From Approved 01/31/2026
3,541 0 3,541
2,762 0 2,762
0 0 0
This form is used by individuals, partnerships, estates, trusts, and S corporations to make an election to postpone an IRS determination as to whether an activity is engaged in for profit for 5 years (7 years for breeding, training, showing, or racing horses). The data is used to verify eligibility to make the election.
US Code: 26 USC 183 Name of Law: Activities not engaged in for profit
  
None
Not associated with rulemaking
  90 FR 27390 06/25/2025
90 FR 46306 09/25/2025
No
  Total Approved Previously Approved Change Due to New Statute Change Due to Agency Discretion Change Due to Adjustment in Estimate Change Due to Potential Violation of the PRA
Annual Number of Responses 3,541 3,541 0 0 0 0
Annual Time Burden (Hours) 2,762 2,762 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$19,417
No
    Yes
    Yes
No
No
No
No
James Morgan 202 622-3161
  No
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
 
 
 
 
 
 
 
    (i) Why the information is being collected;
    (ii) Use of information;
    (iii) Burden estimate;
    (iv) Nature of response (voluntary, required for a benefit, or mandatory);
    (v) Nature and extent of confidentiality; and
    (vi) Need to display currently valid OMB control number;
 
 
 
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
09/26/2025