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Federal forms, ICRs, and supporting documents

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 is listed under ICR 202507-1545-013.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
DocumentType
Form Form 5213 Election to Postpone Determination as to Whether the Presumption Applies that an Activity is Engaged for ProfitForm and Instruction
Form Form 5213 Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for ProfitForm and Instruction
2025 Supporting Statement Form 5213 (1545-0195).docxSupporting Statement A
2025 Supporting Statement Form 5213 (1545-0195).docxSupporting Statement A
Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit Form and Instruction
Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit Form and Instruction

All Historical Document Collections

Historical document collections
ReferenceFilingReceivedConcludedAction
202507-1545-013 Extension without change of a currently approved collection 2025-09-26
202204-1545-018 Extension without change of a currently approved collection 2022-07-29 Approved without change
201902-1545-002 Extension without change of a currently approved collection 2019-05-31 Approved without change
201512-1545-011 Extension without change of a currently approved collection 2016-01-29 Approved without change
201210-1545-007 Extension without change of a currently approved collection 2012-11-30 Approved without change
200908-1545-025 Extension without change of a currently approved collection 2009-09-08 Approved without change
200606-1545-039 Extension without change of a currently approved collection 2006-06-21 Approved without change
200604-1545-055 No material or nonsubstantive change to a currently approved collection 2006-04-05 Approved without change
200305-1545-006 Revision of a currently approved collection 2003-05-05 Approved without change
200005-1545-026 Extension without change of a currently approved collection 2000-05-22 Approved without change
199706-1545-013 Extension without change of a currently approved collection 1997-06-25 Approved without change
199406-1545-010 Extension without change of a currently approved collection 1994-06-30 Approved without change
199110-1545-015 Revision of a currently approved collection 1991-10-21 Approved without change
198901-1545-007 Revision of a currently approved collection 1989-01-05 Approved without change
198801-1545-002 Revision of a currently approved collection 1988-01-22 Approved without change
198712-1545-004 Revision of a currently approved collection 1987-12-14 Approved without change
198603-1545-003 Revision of a currently approved collection 1986-03-11 Approved without change
198406-1545-010 No material or nonsubstantive change to a currently approved collection 1984-06-22 Approved with change
198309-1545-017 Revision of a currently approved collection 1983-09-13 Approved without change
198108-1545-037 Revision of a currently approved collection 1981-08-10 Approved without change
198104-1545-195 Revision of a currently approved collection 1981-04-01 Approved without change