Page 27 of Pub 946 lists "Required use of ADS" (<a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-pdf/p946.pdf">https://www.irs.gov/pub/irs-pdf/p946.pdf</a>) with the terminology must use and it does not include this case for individuals [i.e. §168(g)(1)(A)]. On the next page it goes further to state "Once you make this election, you can never revoke it"
