Elect Mark-to-Market for Traders – IRC Section 475(f)

Elect to Group Rental Activity and Business – Reg. Section 1.469-4(d)

Elect to Invest in a Qualified Opportunity Fund – IRC Section 1400Z-2

Elections to Reduce Taxable Cancellation of Debt (COD) Income – IRC Section 108

Elect Treatment as Deceased Spouse by Surviving Spouse Beneficiary for RMD Purposes – SECURE 2.0, Section 327, p.901

Elect to Claim Foreign Earned Income Exclusion or Foreign Housing Exclusion as a U.S. Citizen Living Abroad – IRC Section 911

Elect to Pay State Income Tax at the Pass-through Entity Level – Notice 2020-75

First Year Election to be Taxed as a U.S. Resident – IRC Section 7701(b)(4)

Elect to Defer Exit Tax as a Covered Expatriate – IRC Section 877A(b)

Elect S Corporation Status – IRC Section 1361

Elect to Claim Prior Tax Year Loss Due to Federally Declared Disasters – IRC Section 165(i)

Elect Out of Partnership Tax Status – Reg. Section 1.761-2(b)(2)

Elect Out of Bonus Depreciation – IRC Section 168(k)(7)

Safe Harbor to Expense Assets – Reg. Section 1.263(a)-1(f)

Revocation of S Corporation Status – IRC Section 1362(d)(1)

Election to Deduct Business Start-Up Costs – IRC Section 195(b)

Election to Recharacterize Debt Secured by Qualified Residence – Reg. Section 1.163-10T(o)(5)

Election to Group Real Estate Activities as a Single Activity – IRC Section 469(c)(7)(A)

Husband-and-Wife Joint Venture Election – IRC Section 761(f)

Election to Capitalize Carrying Costs of Vacant Lot and Unproductive Land – Reg. Section 1.266-1(b)(1)(i)

Two-Month Extension of Time to File for U.S. Taxpayers Living Abroad – Reg. Section 1.6081-5(a)(5)

Election to Expense Renovations – Reg. Section 1.168(i)-8(d)