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Form 5213 Rev July Election to Postpone Determination as to Whether the Presumption Applies that an Activity is Engaged in for P
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People also ask
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What is the presumption of profit?
An activity is presumed for profit if it makes a profit in at least three of the last five tax years, including the current year (or at least two of the last seven years for activities that consist primarily of breeding, showing, training or racing horses). -
What is IRS Form 5213?
About Form 5213, Election to Postpone Determination As To Whether the Presumption Applies That an Activity is Engaged in for Profit. -
What must a taxpayer do in order to elect deferment of the for profit determination?
Making the Election Form 5213, Election to Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit, is used when taxpayers wish to postpone an IRS determination as to whether the presumption applies that they are engaged in an activity for profit.
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