Anonymous
Not applicable

Deductions & credits

 Once you elect out for a class of property, you cannot revoke the election without IRS consent. A request to revoke the election is done through a request for a letter ruling.    In most cases you have to pay a substantial fee and there is no guarantee that the IRS will approve your request.  

https://www.irs.gov/irb/2018-01_IRB#RP-2018-1