Re: Amend 2019 return to elect mark-to-market acco...
Level 15

After you file

A trader must make the mark-to-market election by the original due date (not including extensions) of the tax return for the year prior to the year for which the election becomes effective....

 

See https://www.irs.gov/taxtopics/tc429

 

See also https://www.journalofaccountancy.com/issues/2014/jul/sec-475-election-20149537.html

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