deadline to make the mark to market election for an s corp
Making the Mark to Market Election In order to make the mark to market election, a trader must enclose a statement of intent with the prior year's tax return (or extension request) by April 15.For example, if you intend to switch to the mark to market method for 2013, you will enclose an election statement with your 2012 tax return by April 15.f you miss the mark to market deadline, you can file for an extension of up to six months to make your mark to market election via a private letter ruling procedure under IRS Section 301.9100-1 (Extensions of Time to Make Elections). Warning: you may get charged by the IRS to do this.