Election to Postpone Determination as to whether the Presumption Applies that an activity is engaged in for profit

⚠️ Notice: This information collection may be referencing outdated material. More recent filings for OMB 1545-0195 can be found here:

Documents and Forms

Document Name Document Type
Form Form 5213 Election to Postpone Determination as to whether the Presumption Applies that an activity is engaged in for profit Form and Instruction
Form 5213 Election to Postpone Determination as to Whether the Pre Form 5213.pdf Form and Instruction

Information Collection (IC) Details

View Information Collection (IC)

IC Title:	Election to Postpone Determination as to whether the Presumption Applies that an activity is engaged in for profit	Agency IC Tracking Number:

Is this a Common Form? No		IC Status: Modified

Obligation to Respond: Mandatory

CFR Citation: 26 CFR 1.183-4 26 CFR 1.183-1 26 CFR 1.183-2 26 CFR 1.183-3 26 CFR 12.9

Information Collection Instruments:

Document Type	Form No.	Form Name	Instrument File	URL	Available Electronically?	Can Be Submitted Electronically?	Electronic Capability
Form and Instruction	Form 5213	Election to Postpone Determination as to Whether the Presumption Applies that an Activity is Engaged for Profit	Form 5213.pdf		Yes	No	Fillable Printable

Line of Business: General Government

Subfunction: Taxation Management

Privacy Act System of Records
Title:	FR Citation:

Number of Respondents: 3,541	Number of Respondents for Small Entity: 0

Affected Public: Private Sector	Private Sector: Businesses or other for-profits

Percentage of Respondents Reporting Electronically: 0 %

	Approved	Previously Approved
Annual Number of Responses for this IC	3,541	3,541
Annual IC Time Burden (Hours)	2,762	2,762
Annual IC Cost Burden (Dollars)	0	0

Documents for IC

Title	Document	Date Uploaded
No associated records found

Blank fields in records indicate information that was not collected or not collected electronically prior to July 2006.