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Self employed
I can fully understand if you would rather not make the election.
However, the reasons you stated in numbers (1) and (3) are largely irrelevant for the purposes of the election (i.e., the IRS does not care about either).
Regarding the reason stated in (2), one letter (or even a phone call) stating you had elected QJV status is sufficient.
‎October 27, 2021
9:41 AM