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on the same shoes here.

 

Everyone's answers seems to be related to Market-to-Market election only. I can't find any information as to either confirming or denying filing as TTS for the previous year (2021 Tax year filing 2022 in this case). 

IRS website has no much information bout TTS filing either, just MTM election to be the next tax year after applying.  I'm guessing if even the IRS doesn't list such rule, we're allowed to file as TTS for 2021 tax year (not MTM thou).

Safe side: don't file as TTS.

risky side: file with TTS and be prepared to fix it if the IRS complains.

but hopefully someone has the answer soon.