Standard letters, elections, and workpapers — ready in a click.
Trader-in-securities (or commodities) election to use the mark-to-market method of accounting under §475(f).
Election to include the value of restricted property (e.g., unvested equity) in income at grant rather than at vesting.
Reasonable-cause statement attached to a late Form 2553 to obtain relief for a late S-corporation election.
Partnership election to adjust the basis of partnership property under §734(b) (distributions) and §743(b) (transfers).
Election by a qualifying unincorporated organization to be excluded from the partnership rules of Subchapter K.
Election to be an electing real property or farming trade or business, exempt from the §163(j) business interest limitation.
Annual election to expense tangible property under the de minimis safe harbor of the tangible property regulations.
Election not to claim the additional first-year (bonus) depreciation deduction for one or more classes of property.
Election to capitalize and ratably amortize qualifying expenditures (e.g., R&E or intangible drilling costs) instead of expensing them.
Election to report the entire gain on an installment sale in the year of sale rather than as payments are received.