There are many, but most are business-oriented.
Some late elections qualify for an extra six months under a special procedure, but I don't recall which ones qualify for that and which ones don't.
I just posted about one: The Safe Harbor For Small Taxpayers, in regards to depreciation vs deduction. Another common one is electing to use the Standard Mileage Rate in the first year. But as I said, there are many of them, and some may qualify for an extra six months under a special procedure.
