| 释义 |
Form 5213 Form 5213A form that an individual, trust, partnership, or corporation files with the IRS to ask the IRS to postpone determination of whether the filer engages in an activity to earn a profit. Most activities are assumed to be for profit if a profit results. However, if there is no profit, the IRS may, under some circumstances, determine that the activity is not for profit, which would limit the tax deductions for which the filer is eligible. |