Yes, the election statement is usually attached to the taxpayer's return, but in your case because you have already e-filed your return, then send the statement to the same address that you sent your return. To be safe, attach your statement to your return, the same return you previously e-filed.
The statement must describe the election being made, the first taxable year for which the election is effective (which it appears for you will be 2022), and, in the case of an election under § 475(f), the trade or business for which the election is made.
Use of mark-to-market accounting under § 475(e) or (f) is a method of accounting. Generally, a taxpayer must obtain the consent of the Commissioner to change a method of accounting for federal income tax purposes. To obtain this consent, a Form 3115, Application for Change in Accounting Method, generally must be filed during the taxable year in which the taxpayer desires to make the change in method of accounting. Non-filing of Form 3115 won't invalidate a timely and valid election; however, to be safe, file Form 3115 during 2022.
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