Mark to Market Election

I am a bit confused about the deadline regarding MTM elections.

Here is what the IRS says: “As a trader, you 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 you intend the election to become effective. You can make the election by attaching a statement either to your income tax return if filed without an extension or to a request for an extension of time to file your return. The statement should include the following information:

That you're making an election under section 475(f);
The first tax year for which the election is effective (that is, the tax year for which a timely election is being made); and
The trade or business for which you're making the election.

If you’re a new taxpayer that wasn’t required to file a tax return for the prior year, you may make the election by placing the above statement in your books and records no later than 2 months and 15 days after the first day of the year for which you intend the election to become effective. You must attach a copy of the statement to your tax return for that year.”

I have never had trader tax status before. However, I plan to start day trading in September and would like to make the mark-to-market election now.

Would I qualify as a new taxpayer and, as a result, be able to file for the mark-to-market election since I just started trading and it is within two months of when I began? I have filed federal income taxes in previous years. However, this would be the first year I am trading as a trade or business. I will be trading as a sole proprietor. So far, all of my positions have been held for over a year (no day trading), and I have not had any trading activity recently.