納税フォーム
IRS Form 5213 は、税金に関する情報を関連する税務当局に報告するために使用される文書である納税申告書の 1 つです。納税者の状況や場所によって、連邦税、州税、地方税など、さまざまな種類の納税申告書があります。

The IRS Form 5213, titled Election to Postpone Determination, allows taxpayers to request a delay on the IRS’s decision about whether an activity is engaged in for profit. This can be critical for individuals, estates, trusts, partnerships, and S‑corporations that need extra time to gather documentation or demonstrate profitability.
Our fillable PDF version is hosted on Formize, so you can complete the form directly in your browser—no extra software required. Simply click the “Fill out this form” button, let the Formize PDF Filler load, and start entering your information.
Below you’ll find a quick guide, tips for avoiding errors, and answers to the most common questions about Form 5213.
You must file within three years after the due date of the return for the first tax year the activity was engaged in, or within 60 days after receiving an IRS notice of potential disallowance.
Yes. Using Formize’s online fillable PDF lets you complete and save the form electronically, then print or email it to the IRS.
While not required, a tax professional can help ensure the election is appropriate for your situation and that all required information is included.
The IRS will acknowledge receipt and grant a postponement period, allowing you additional time to substantiate that the activity is for profit.
No. Formize provides the fillable version of Form 5213 for free.
If you need to change information, you must file a new Form 5213 with updated details and reference the original filing.
Missing the deadline may result in the loss of the postponement election, and the IRS could disallow related deductions.
Attach any documentation that demonstrates your intent to make a profit, such as business plans, financial statements, or contracts.
IRS Form 5213 は、税金に関する情報を関連する税務当局に報告するために使用される文書である納税申告書の 1 つです。納税者の状況や場所によって、連邦税、州税、地方税など、さまざまな種類の納税申告書があります。
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