Section 6013(g) election allows taxpayers to elect to include certain income in the year it was received instead of spreading it over several years. Section 6013(h) election allows taxpayers to elect to include certain income in the year it was received if it was previously excluded due to a timing difference. Regulations section 1.1411-10(g) election allows taxpayers to elect to include certain income in the year it was received if it was previously taxed at the alternative minimum tax (AMT) rate. The instructions for making these elections can be found in the Form 8960 instructions and should be made on lines 11, 12, and 13, respectively.