After you file

There also is the consideration that the "Filed pursuant to section 301.9100-2” provision for filing an amended return within 6 months of the due date to change an election, if needed in this case, would expire if I waited until next year.

 

Furthermore, given how long Amended Returns can take to process, particularly these days, I'd rather get my $360 (6% of $6,000) back sooner rather than later and would prefer to file the amended return now.