OMB control number
Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit
OMB 1545-0195 · TREAS/IRS.
OMB 1545-0195
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.
The latest form for Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit expires 2029-01-31 and can be found here.
Latest Forms, Documents, and Supporting Material
Document Name |
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Form and Instruction |
Form and Instruction |
Supporting Statement A |
Supporting Statement A |
Form Form 5213 Election to Postpone Determination as to Whether the Presumption Applies that an Activity is Engaged for Profit
2025 Supporting Statement Form 5213 (1545-0195).docx
Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit All Historical Document Collections